OurÌýcommunity education,ÌýresearchÌýand advocacyÌýfocussesÌýon improvingÌýoutcomes for financially vulnerable individuals and their families while beingÌýcognisantÌýof political, socio-economic, legal design and administrative issues.
Client FactsheetsÌý
MyTaxÌýBusiness Income - Sole Traders
Media ArticlesÌý
- The Australian Financial Review,Ìý, 23 August 2023
- UNSW Newsroom,Ìý, 23 August 2023
- The Conversation,Ìý, 22 August 2023Ìý
- BusinessThink,Ìý, 22 August 2023
- UNSW Newsroom,Ìý, 16 January 2020ÌýÌý
- Accountants Daily,Ìý, 28 April 2020Ìý
- The Conversation,Ìý, 25 May 2020ÌýÌý
- Accountants Daily,ÌýThe tax advice gap for the most financially vulnerable, 19 June 2020Ìý
- Accountants Daily,ÌýTax justice as social justice: Are financially vulnerable people and small businesses falling through the cracks?, 26 June 2020Ìý
- UNSW Newsroom,Ìý, 6 August 2020
Public HearingsÌý
Standing Committee on Tax and Revenue,ÌýCommissioner of Taxation Annual Report 2018-19, 26 June 2020Ìý
Standing Committee on Tax and Revenue,Ìý, 31 July 2020Ìý
Annual Reports
GovernmentÌýSubmissionsÌý
Ìý
- , 24 January 2020
- , 26 May 2020Ìý
- , 20 July 2020
- Submission to the Australian Curriculum Review Consultation, 7 July 2021
- Submission on Strengthening the ABN System, 28 November 2022
- Submission to the Senate Select Committee on the Cost of Living Inquiry, 14 March 2023
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AcademicÌýJournalsÌý
Ann Kayis-Kumar, Jack Noone, FionaÌýMartinÌýand Michael Walpole,Ìý‘Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation’ in Australian Tax ReviewÌý(2020) 49(2) 110–132Ìý
This article explores and extends the international literature on pro bono tax clinics by: (1) conducting an international comparative analysis of the pro bono tax clinic experiences of Australia, United States, United Kingdom and Canada; and (2) developing an evidence-based evaluation framework (the Tax Clinics Program Logic) for a nation-wide university-based pro bono tax clinic program. As illustrated in the Tax Clinics Program Logic, the ultimate benefit of tax clinics is in creating a more socially just tax system.Ìý
AnnÌýKayis-Kumar, GordonÌýMackenzieÌýand MichaelÌýWalpole,ÌýÌýin Journal of Australian TaxationÌý(2020)Ìý22(2)Ìý49–63.Ìý
This article provides an outline of UNSW Tax Clinic’s pilot year operations and highlights the importance of adopting an interprofessional collaborative approachÌýwhichÌýoffers vulnerable taxpayers – who meet criteria that are both transparent and nuanced – the ability to obtain free tax advice and support.Ìý
Kevin O’Rourke,ÌýAnn Kayis-KumarÌýand Michael Walpole,Ìý‘Serious Hardship Relief: In Need of a Serious Rethink?’ inÌýSydney Law ReviewÌý43(1) 1-42.Ìý
These findings were presented at Federal Parliament to the Standing Committee on Tax and Revenue.ÌýThis article foundÌýthat of the 34 serious hardship cases in the past 50 years, all but four were decided in favour of the Commissioner. We proposed legislation be amended to allow serious hardship relief for other taxation liabilities (including GST) and for small businesses (whether operating as sole traders or through corporate or trust entities). This reform would modernise this element of the tax law to reflect the shifting parameters of the labour market (including the increasing use of Australian Business Numbers among taxpayers in precarious employment).Ìý
Conferences and SummitsÌý
AnnÌýKayis-Kumar, MichaelÌýWalpoleÌýand GordonÌýMackenzie,Ìý‘UNSW Tax Clinic - ATTA Poster’Ìýpresented atÌýtheÌý32ndÌýAustralasian Tax Teachers’ Association Conference,ÌýHobartÌý(22 January 2020).Ìý
AnnÌýKayis-Kumar, MichaelÌýWalpoleÌýand GordonÌýMackenzie,ÌýUNSW Tax ClinicÌýfeaturedÌýatÌýThe Tax Institute’s inaugural Tax Summit, Sydney (11-13 March 2020)Ìý
Ann Kayis-Kumar, ‘Tax Education Day, Tax Clinic Panel’, panelist at theÌýTax Research Network’s 29thÌýAnnual Conference,ÌýUniversity of CambridgeÌý(9 September 2020)Ìý
Ann Kayis-Kumar,Ìý, presented at the UNSWÌýSocial Policy Research Centre Seminar Series, virtually (13 October 2020).Ìý
AnnÌýKayis-Kumar,ÌýMarkÌýDeady,ÌýJackÌýNoone,ÌýMichaelÌýWalpole, SamuelÌýHarvey, GordonÌýMackenzieÌýand YoungdeokÌýLim, ‘Can free tax clinics improve mental health in rural/regional NSW?’, presented atÌýthe 2020ÌýAustralian Rural & Remote Mental Health Symposium,Ìývirtually (26 October 2020)Ìý
AnnÌýKayis-Kumar A, JackÌýNoone, YoungdeokÌýLim,ÌýMichaelÌýWalpole,ÌýJanÌýBreckenridge,Ìý‘Let’s talk about tax – Identifying and supporting womenÌýexperiencing economic abuse’, presented at The Critical Tax Symposium, Monash Law School,Ìývirtually (15 July 2021)Ìý
AnnÌýKayis-Kumar A, JackÌýNoone, YoungdeokÌýLim,ÌýMichaelÌýWalpole,ÌýJanÌýBreckenridge,Ìý‘Let’s talk about tax – Identifying and supporting women experiencing economic abuse’, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, virtually (31 August 2021)Ìý
AnnÌýKayis-Kumar A, MichaelÌýWalpole,ÌýJackÌýNoone, YoungdeokÌýLim,ÌýGordon Mackenzie, ‘Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice’, presented at 14th International Tax Administration Conference,ÌýSydneyÌý(23 November 2021)Ìý