Fiona Martin
School of Accounting, Auditing and Taxation - PhD (UNSW), LLM (Hons) (USyd), LLB (Hons) (UTS), CTA, The Tax Institute
Dr Martin has been a taxation law practitioner and academic for over 25 years. She is a highly qualified legal researcher and writer. Dr Martin teaches and research predominantly in the areas of income tax, capital gains tax and the GST. Her research interests also extend to charity and not-for-profit law as these areas intersect with revenue law. She has presented papers on charity law and income tax issues at many international and national conferences and published articles in this and other areas relating to taxation in scholarly and professional journals such as Australian Tax Forum, e-Journal of Tax Research, UNSW Law Journal, The Tax Specialist, Taxation in Australia and Charity Law Practice & Review.
Dr Martin complete her PhD at UNSW, Australia in the area of income tax implications of mining payments to traditional land owners in Australia. Her most recent book is titled 'Income Tax, Native Title and Mining Payments' and was published by Wolters, Kluwer, CCH in 2014. Her PhD research has won two highly regarded research prizes, the Graham Hill, IFA international tax research prize and the CCH/Wolters Kluwer, ATTA doctoral tax research prize. In 2015 Dr Martin was awarded an Australian Research Council Grant to fund research into the tax deductibility of gifts to Not-for-profits and charities.
From This Author
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A recent decision of the Federal Court has highlighted that although using charities in Australia for tax avoidance purposes is not common, it can happen.