Research and Publications:
John Passant, ‘Cleaning the Muck of Ages from the Windows into the Soul of Tax’ Spring 2016 Vol 5 (1) British Journal of American Legal Studies. The editor, Anne Richardson, advised me on 10 January my article had just been sent to the typesetters.
John Passant, Songs for the Band Unformed, Ginninderra Press, 2016. It is a collection of about 45 of my poems over the last 6 or so years.
John McLaren and John Passant, ‘A better minerals resource rent tax?’ (2015) 9 (1) The Journal of the Australasian Tax Teachers’ Association 87 <https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Busine....
John Passant, ‘Some Basic Marxist Concepts to Help us Understand Income Tax in Australia’ Autumn Term 2015 (September 2015) Volume 26 The Journal Jurisprudence 263. <http://www.jurisprudence.com.au/juris27/passant.pdf >.
John Passant, John McLaren, Parulian Silaen and Ananda Wickramasinghe, ‘The Asian Development Model and Mining Reforms in Indonesia’ (30 June 2015) 9 (2) The Australasian Accounting, Business and Finance Journal 59. <http://ro.uow.edu.au/aabfj/vol9/iss2/5/>.
John Passant, ‘History of Democracy – Book Review’ (Summer 2014/15 2 February 2015) 79 Australian Options 35-36
‘Fiscal sociology and the forgotten cases – a potted history’. I have submitted a first draft to the Australasian Tax Teachers Association Conference to be held in late January. I will be talking to the paper. It covers the role of the poor and labouring classes in the tax and tax sparked revolts of the Magna Carta, the Peasants Revolt of 1381, the English, American and French revolutions, and examines the introduction of income tax in the UK, the rise of the Chartists, the Eureka Stockade and the impact of war and depression on income tax in Australia. It looks at the intertwining of tax, war, democracy and revolt. It will end up being two articles. The first one, nine tenths done, covers the period from the Magna Carat to the rise of the Chartists. The second will look at key events in tax and other history in Australia from the Eureka Stockade to the setting up of the Labor Party in the 1890s, WWI, the Depression and WWII.
David Jones, John Passant and John McLaren ‘Base Erosion and the Central Management and Control Test of Company Residence’. John McLaren is currently refining our draft for submission to a tax journal in Australia.
The full list of my publications can be found further below.
Tax, war, rebellion and democracy
As mentioned above I have just submitted a first long draft of 330000 words and will refine and revise it over December and January. .
Marx and the taxation of economic rent
This is a draft chapter of my thesis which is almost done. After reviewing it recently, and on the advice of a senior political economist in the UK, I will be cutting the article into two articles and revising slightly the material on Marx and rent which the political economist thinks is publishable more or less as is. The other material is on the debate about the taxation of economic rent debate in Australia. I hope to finalise it when my tax, war, rebellion and democracy paper is submitted to the ATTA conference by Friday 11 December 2015 (touch wood.) I hope to submit it to refereed journals via the two multiple submission points mentioned above by April next year.
These tax history and economic rent articles, together with my 2013 article on neoliberalism and the Henry Tax Review, my 2014 article on the MMRT and the ALP, (see the list of publications below for full references) and the forthcoming one on ‘Cleaning the muck of ages from the windows into the soul of income tax’ in the British Journal of American Legal Studies will be my PhD. They will require an introduction and conclusion but given the nature of the articles they almost write themselves. In addition my recent article on Basic Marxist principles to help understand income tax in the Journal Jurisprudence will be a handy footnote reference for that introduction.
McLeod and Passant (eds) Fundamental Tax Legislation 2001 (Thomson Legal January 2001).
McLeod and Passant (eds) Fundamental Tax Legislation 2000 (Thomson Legal 2000).
McLeod and Passant (eds) Fundamental Tax Legislation 1999 (ATP 1999).
McLeod and Passant (eds) Fundamental Tax Legislation 1998 (ATP 1998).
McLeod and Passant (eds) Fundamental Tax Legislation 1997 (ATP 1997).
McLeod and Passant (eds) Essential Tax Legislation 1996 (Law Book Co 1996).
McLeod, Passant and O'Keefe (eds) Essential Tax Legislation 1995 (Law Book Co 1995).
McLeod, Passant and O'Keefe (eds) Essential Tax Legislation 1994 (Law Book Co 1994).
McLeod, Passant and O'Keefe (eds) Essential Tax Legislation 1993 (Law Book Co 1993).
McLeod, Passant and O'Keefe (eds) Essential Tax Legislation (Law Book Co1992).
John Passant, ‘Cleaning the Muck of Ages from the Windows into the Soul of Tax’ Spring 2016 Vol 5 (1) British Journal of American Legal Studies. It is about tax and the dialectic.
Songs for the band unformed (2016 Ginninderra Press). This is a collection of about 45 of my poems over the last 6 or so years and will be published mid next year
John McLaren and John Passant, ‘A better minerals resource rent tax?’ (2015) 9 (1) The Journal of the Australasian Tax Teachers’ Association
John Passant, ‘Some Basic Marxist Concepts to Help us Understand Income Tax in Australia’ Autumn Term 2015 (September 2015) Volume 26 The Journal Jurisprudence
John Passant, John McLaren, Parulian Silaen and Ananda Wickramasinghe, ‘The Asian Development Model and Mining Reforms in Indonesia’ (June 2015) 9 (2) The Australasian Accounting, Business and Finance Journal 59.
John Passant, ‘History of Democracy – Book Review’ (Summer 2014/15 2 February 2015) 79 Australian Options 35-36
John Passant, John McLaren and Parulian Silaen, ‘Are returns received by householders from electricity generated by solar panels assessable income?’ (2014) 43(4) AT Rev 212
‘John Passant, ‘The Minerals Resource Rent Tax in Australia: Labor and the continuity of change’ (2014) 27 (1) Accounting Research Journal 19.
‘Neoliberalism and the Henry Tax Review’ (2013) 8(1)Journal of the Australasian Tax Teachers Association 117.
‘A Basic Guide to Taxing Economic Rent in Australia’ (2012) 11(2) Canberra Law Review 100
John Passant and John McLaren, 'The “review of Australia’s future tax system”: Implications for local government in Australia and recommendations” (2012) 17(4) Local Government Law Journal 243;
Rebecca Casey, John McLaren and John Passant, 'LONG SERVICE LEAVE IN AUSTRALIA: An Examination of the Options for a National Long Service Leave Minimum Standard' 2012 Journal of Applied Law and Policy 17
‘Australia’s Carbon Tax – The Sweet and the Sour’ 65 Bull. Intl. Taxn. 12 (2011), Journals IBFD.
‘Lessons from the resource rent tax experience in Australia’ (2011) 10(2) Canberra Law Review 159
John McLaren and John Passant, ‘Tax Havens: Do they have a future providing banking and financial services?’ 2010 9 (1)Canberra Law Review 1.
‘The Privatization of Tax Law Design – From Farce to Tragedy’ (2008) 6 Asia-Pacific Tax Bulletin 447. This was written after I had retired from the ATO and before returning to academia.
Not so recent publications (before I left academia in early 1997)
‘To GST or not to GST?’ 11 June 1997 Australian Sales Tax Guide 1-5. Not refereed.
‘Spotless - Lifting the Stain of Tax Avoidance in Australia’  British Tax Review 131-134.
‘Tax Avoidance in Australia: The Return of the Ghost?’  British Tax Review 453-459.
‘What’s the Purpose of it All? An Australian Answer to the Tax Avoidance Question’  Canadian Tax Journal 861-865.
‘Section 51(1) - A Crooked journey Through the Maze; or University Fees as Self-Education Expenses’ (1996) 6Revenue Law Journal 64-103.
‘Tax Avoidance: Recent Developments in Australia’ (1996) 2(7) Asia-Pacific Tax Bulletin 219.
‘Tax Avoidance: A Reply to Jefferson VanderWolk’ (1996) 2(3) Asia-Pacific Tax Bulletin 123.
‘Spotless: A Not-So-Clean Australian Tax Avoidance Decision?’ (1996) 2(2) Asia-Pacific Tax Bulletin 88.
‘The Commonwealth Superannuation Residency Test: An Update’ (Dec 1995-Jan 1996) 7(6) The CCH Journal of Australian Taxation 28. This article was reprinted in CCH's Tax News of 16 February 1996 because of its interest to practitioners.
‘Withholding Tax Avoidance in Australia’ (1996) 2(1) Asia Pacific Tax Bulletin 343.
‘Residency: The strange case of the Commonwealth Superannuation Test’ (1995) 7(5) CCH Journal of Australian Taxation 34.
‘Tax Equity in the A.C.T.’ (1995) 2 Canberra Law Review 39.
‘Australia's Regional Headquarters Regime’ (1995) 1(6) Asia Pacific Tax Bulletin 175.
‘Vive La Difference: A Comparison of some Aspects of the French and Australian Income Tax Systems’ (1995) 1(1)Bulletin for International Fiscal Documentation 30.
‘Tax Avoidance in Australia: Results and Prospects’ (1994) 22(3) Federal Law Review 493.
‘CGT and Native Title’ (Aug/Sept 1994) 6(4) CCH Journal of Australian Taxation 8.
‘Taxing the Rich in the ACT’ March 1994 Vol 9 No 2 ACTCOSS News 99 - 106. Not refereed.
‘The Deficit Reduction Bills, or the Story of the Loaves and the Fishes’ CCH Income Tax Reporter Special Report No 270, 9 December 1993.Not refereed.
‘French Lessons for the GST?’ This article appeared first in the CCH Australian Sales Tax Reporter in a special report on 27 February 1993 in the run up to the Federal elections. The article was so well received that it was reprinted for the benefit of income tax practitioners in the CCH Income Tax Reporter in early March 1998, just before the election. Not refereed.
‘Tax: A Look at Some of Labor's Changes’ (1990) 19 Federal Law Review 307
‘Tax Avoidance and the Judiciary’ (1989) 7(2) Law in Context24
Other publications and matters
John Passant and John McLaren (2011) The ‘Henry’ Review of Australia’s Future Tax
System: Implications for Local Government, Working Paper no. 3, Australian
Centre of Excellence for local Government, (University of Technology, Sydney)
As part of my belief in public engagement I have a number of tax commentaries and political pieces in Independent Australia, The Conversation, the Age, the AFR and Canberra Times.
I was asked by the Senate Economics Legislation Committee to make various submissions on the Carbon Tax and Minerals Resource Rent Tax. One submission was on the politics of the MRRT called The Minerals Resource Rent Tax: the death rattle of social democracy in Australia? It formed the starting point for my later published article on the MRRT and the ALP.
Recent Public Engagement
Passant, John 'Companies have tax questions to answer as working class taxpayers pay more tax than them' The Canberra Times 28 December 2015 http://www.canberratimes.com.au/comment/companies-have-tax-questions-to-...
Passant, John 'Protesters face-off in Canberra: Reclaim Australia and anti-racism rallies at Parliament House,' Christopher Knauss, The Canberra Times 23 November 2015, page 4. Quoted at the anti-Reclaim, anti-racist and pro-Muslim Canberra rally on 22 November. <http://www.canberratimes.com.au/act-news/protesters-faceoff-in-canberra-...
Passant, John 'Turnbull’s tax reform aims to boost corporate profits', Solidarity 4 December 2015 <http://www.solidarity.net.au/mag/current/85/turnbulls-tax-reform-aims-to...
Passant, John 'Tax, big business, avoidance and other bruises', Independent Australia 18 December 2015 <https://independentaustralia.net/politics/politics-display/tax-big-busin....
Passant, John 'Big Business tax watch: Do corporate tax avoiders also mistreat their staff?' Independent Australia 21 December 2015 <https://independentaustralia.net/business/business-display/big-business-...
John Passant, 'The GST debate' 14 minute interview with Genevieve Jacobs, ABC Canberra Radio 666 Friday 6 November 2015 <https://www.youtube.com/watch?v=-te4qoKiNP8&feature=share>.
John Passant, 'Raising the GST will hurt workers and the poor: there are other, fairer options' Independent Australia 3 November 2015 <https://independentaustralia.net/politics/politics-display/raising-the-g....
John Passant, 'Anthony Albanese Is Not Too Left Wing To Win Government. Indeed, He’s About Right' New Matilda 2 November 2015 <https://newmatilda.com/2015/11/02/anthony-albanese-is-not-too-left-wing-....
John Passant, 'The Prime Minister is no ordinary taxpayer, which is why clarification is needed' The Canberra Times, 16 October 2015 <http://www.canberratimes.com.au/comment/the-pm-is-no-ordinary-taxpayer-w....
As a senior Tax Officer I drafted and finalised a number of tax rulings and determinations. My Assistant Commissioner role saw me approving rulings and other ATO precedential documents that my staff and others had drafted. I was involved in approving the ATO’s input into the development of policy and law. For example I was the major ATO contributor to the 2002 Treasury discussion paper entitled The Review of International Tax Arrangements (RITA). See http://www.taxboard.gov.au/content/int_tax/int_tax.asp
I wrote a large number of ATO Minutes to Treasury on interpretative and administrative issues on a wide range of different matters arising out of my areas of responsibility as well as minutes on the development of new policy and law, especially in the international tax area.