Celeste Black
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Profile
Degrees
BA Harv, JD Penn, LLM (Hons) Syd
Courses Taught:
- Animal Law (new in 2009)
- Carbon Trading, Derivatives and Taxation
- Personal Taxation
- Taxation of Business and Investment Income – A
- Taxation of Business and Investment Income - B
- Taxation of Remuneration
Brief Biographical Detail
Ms Black is a Senior Lecturer in the Faculty of Law at the University of Sydney and Attorney at Law, Supreme Court of California, United States of America. She is a member of the Parsons Centre of Commercial, Corporate and Taxation Law and the Faculty’s Climate Law and Policy Group. At Sydney Law School, Ms Black teaches a variety of undergraduate and postgraduate units in income tax law. In the tax area, her research interests include the interaction between taxation law and policy and environmental policy, with particular emphasis on the taxation implications of emissions trading schemes, and the taxation treatment of employee remuneration.
In 2009, Ms Black will be offering the Faculty’s first Animal Law unit as an undergraduate elective. Her research interests in relation to animal law include the place of animals in relation to the concept of charities, live export and the interaction between WTO law and animal welfare standards.
Publications
Book | Book Chapters | Articles in Refereed Journals | Conference and Seminar Presentations | Other Articles | Unpublished Works
- Black and Krever, Australian Income Tax Cases (Thomson ATP, 2006)
- Black, C, ‘Australia’s Proposed Emissions Trading Scheme: Aligning Tax Policy with the Goals of the CPRS’ in Critical Issues in Environmental Taxation, Volume VII, Oxford University Press (forthcoming 2009)
- Black, C, ‘Tax Concessions and Animal Protection Organisations: Benefits and Barriers’ (2009) 2 Australian Animal Protection Law Journal 6-17.
- Black, C, ‘Fringe Benefits Tax and the Company Car: Aligning the Tax with Environmental Policy’ (2008) 25(3) Environmental and Planning Law Journal 182-195.
- Black, C, ‘Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment’ (2007) 10(1) Journal of Australian Taxation 1-52.
- Black, C, 'Cross Border employee share and option plans: Distinguishing employment income from investor gains' (2006) 21(1) Australian Tax Forum 131-147.
- Black, C, 'Taxing Crime: The application of income tax to illegal activities' (2005) 20(3) Australian Tax Forum 435-464.
- Black, C, 'Denying Tax Deductions for Criminals: Australia considers the options - Should Australia follow the United States model?' (2005) 59(5) Bulletin for International Fiscal Documentation 197-209.
- Black, C, 'Superannuation and Expatriate Employees in Australia' (2001) 16(2) Australian Tax Forum.
- Black, C, 'Bonus Shares: An Opportunity to Reconsider the Proper Basis for Taxation' (1995) 12(4) Australian Tax Forum.
Conference and Seminar Presentations
- Black, C, ‘Charity begins at home, but not in the paddock: What the legal meaning of charity means for animals’ presented at 2009 International Academic and Community Conference on Animals and Society: Minding Animals, Newcastle (13-18 July 2009).
- Black, C, ‘What do we show them? The use of non-law resources to enhance the teaching of animal law’ presented at 2009 International Academic and Community Conference on Animals and Society: Minding Animals, Newcastle (13-18 July 2009).
- Black, C, ‘Regulation of Animal Research in Australia: Examining the Role of Animal Ethics Committees and the Animal Research Review Panel’ presented at Animal Welfare Laws – Promise and Practice, NSW Young Lawyers Continuing Legal Education Seminar (15 April 2009).
- Black, C, ‘Issues in Animal Law: A Balancing of Interests? The Regulation of Animal Research in Australia’ presented at Sydney Law School Seminar Series (2 April 2009).
- Black, C, ‘Live Export: Animal Welfare Standards and the Al Kuwait case’ NSW Young Lawyers Animal Law Committee, Animal Law Information Session (2 December 2008).
- Black, C, ‘Australia’s Proposed Emissions Trading Scheme: Aligning Tax Policy with the Goals of the CPRS’ presented at the 9th Annual Global Conference on Environmental Taxation, Singapore (6-7 November 2008).
- Black, C, ‘Climate Change and Tax Law: Tax Policy and Emissions Trading’ presented at the Intersections between Global Climate Change, Law and Policy conference held by the Australian Centre for Climate and Environmental Law, Sydney (7-8 August 2008).
- Black, C, ‘Denying Tax Deduction for Criminals’ presented at the 17th Australasian Tax Teachers Association Annual Conference, Victoria University – Wellington, New Zealand (27 January 2005).
- Black, C, ‘Climate Change and Tax Law: Tax Policy and Emissions Trading’ (2008) available on SSRN.
- Black, C, Vann, R, Gage, J & Ellis, R, 'Blended Learning in the Masters of Corporate Taxation' (2002) 18 Synergy.
- Black, C, 'Division 16E Guidelines' (1995) 30(5) Taxation in Australia.
- Black, C, 'Deductions for Interest' (1995) 30(2) Taxation in Australia.
- Black, C, 'Deductions After Cessation of Business' (1995) 29(9) Taxation in Australia.
- Black, C, 'The Bill and the Change: Examining Three Major Areas of Change Introduced in Taxation Laws Amendment Bill (No. 4) 1994: No. 2 Dividend Imputation' (1995) 29(6) Taxation in Australia.
- Black, C, 'Rollover Relief on Replacement of Assets' (1994) 29(5) Taxation in Australia.
- Black, C, 'Capital Gains Tax and Compensation' (1994) 29(2) Taxation in Australia.
- Black, C & Mills, A, 'Split Purpose Insurance Arrangements' (1994) 22 CCH Tax Week 312.
- Black, C, 'Unidentifiable Shares: TR 94/10' (1994) 28(9) Taxation in Australia.
- Black, C, 'The Proposed SGC Changes' (1994) 28(8) Taxation in Australia.
- Black, C, 'Payroll Tax and Fringe Benefits' (1994) 28(7) Taxation in Australia.
- Black, C, 'Private Provision of Income in Retirement: Superannuation and Expatriates', Submission as Honours Dissertation for the degree of Master of Laws, Faculty of Law, University of Sydney, August 1998.