How do your ethics stack up?
Publication date: 01 Oct 09
Source: CCH TAX WEEK
Issue: Issue 38 2009
Pages: pp. 1-4
Tax advisers have traditionally laboured under a client centred philosophy pursuant to which their sole obligation is to lawfully minimise the tax liabilities of their clients. There is, however, an alternative philosophy to the effect that tax advisers should adopt a moral approach in advising clients and not merely restrict their advice to legal technicalities and niceties.
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Dr Justin Dabner CTA
Justin graduated from the University of Tasmania in 1984 with honours in Law and Commerce. In 1990 he took up a position as the National Tax Director for Deloitte Touche Tohmatsu in Melbourne and later Ernst and Young in Sydney. A holiday in Cairns turned into a life changing event when the opportunity arose to move to assist in establishing a Law school at the Cairns campus. Justin’s primary tax law interests are in international comparative work having previously been seconded to the Tax Policy Institute at Kansai University in Osaka and just having returned from projects in Dubai and New Zealand. During the last few years he has also been working on a collaborative project examining emerging issues in the relationship between tax administrators and tax practitioners.
Current at 17 May 2008
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Dr Mark Burton FTI
Mark is Senior Lecturer, School of Law, University of Canberra.
Current at 17 August 2005
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