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Celeste Black

Profile

Degrees

BA Harv, JD Penn, LLM (Hons) Syd

Courses Taught:

  • Personal Taxation
  • Business 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 lecturer at the Faculty of Law and Attorney at Law, Supreme Court of California, USA. Her research interests ifocus on two areas. One is the impact of tax policy on non-tax issues, with recent emphasis on environmental issues, including environmental taxation and water rights trading. Her other area of research interest is the taxation of employee remuneration, including the taxation of superannuation and retirement income, salary packaging and the taxation of employee benefits. Ms Black recently served as a consultant to Treasury on a legislative drafting project. Ms Black also serves as the NSW State Representative of the Australasian Tax Teachers Association.

Publications

Books

  • Black and Krever, Australian Income Tax Cases (Thomson ATP, 2006)

Articles in Referred Journals

  • 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.

Other Articles

  • 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.

Unpublished Works

  • 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.

Conference Presentations

  • 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)