The University of Western Australia

UWA Staff Profile

Ipsum Lorem

Ian Murray

Mr Ian Murray

Senior Lecturer
UWA Law School

Contact details
Address
UWA Law School
The University of Western Australia (M253)
35 Stirling Highway
CRAWLEY WA 6009
Australia
Phone
+61 8 6488 8520
Fax
+61 8 6488 1045
Email
ian.murray@uwa.edu.au

Senior Lecturer
Mining, Energy and Natural Resources Law, Centre for

Contact details
Address
Centre for Mining, Energy and Natural Resources Law
The University of Western Australia (M253)
35 Stirling Highway
CRAWLEY WA 6009
Australia
Phone
+61 8 6488 8520
Fax
+61 8 6488 1045
Email
ian.murray@uwa.edu.au
Qualifications
BSc LLB W.Aust., LLM(Taxation) NSW
Biography
Ian is a Senior Lecturer in the UWA Law School where he teaches in Taxation and Not-for-profit Law, as well as researching in the areas of Resources Taxation and the intersection between Not-for-profit Law, Tax and Corporate Governance. Ian has a number of years’ experience as a practitioner advising on not-for-profit tax issues and on resource and energy industry tax issues. He also has practical experience in the regulatory and governance issues faced by not-for-profits, having been a not-for-profit board member, including chairperson, for over 5 years and having worked as an in-house lawyer at the University of Western Australia.
Key research
Accumulation of Income by Not-for-profits
Outsourcing of government functions to not-for-profits
Development of analytical tools to review native title asset management structures
The intersection between not-for-profit law and tax and corporate governance
Publications
PEER REVIEWED ARTICLES
I Murray, 'The Taming of the Charitable Shrew: State Roll Back of Charity Tax Concessions' (2016) 27(1) Public Law Review 54-75 http://ssrn.com/abstract=2990159

I Murray and N Sharkey, 'Reinventing Administrative Leadership in Australian Taxation: Beware the Fine Balance of Social Psychological and Rule of Law Principles’ (2016) 31(1) Australian Tax Forum 63-97

I Murray, ‘Public Benevolent Institutions for Native Title Groups: An Underappreciated Model?’ (2015) 43(3) Federal Law Review 423-54 http://ssrn.com/abstract=2990169

I Murray, 'Charity Accumulation: Interrogating the Conventional View on Tax Restraints' (2015)37(4)Sydney Law Review 541-68 http://sydney.edu.au/law/slr/slr_37/slr37_4/SLRv37n4Murray.pdf

I Murray, ‘The Minerals Resource Rent Tax is Dead, Long Live Resource Rent Taxes?’ (2015) 40(1) UWA Law Review 111-37 http://www.law.uwa.edu.au/uwalr/issues/2015-volume-40-issue-1

I Murray and S Wright ‘The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform’ (2015) 39(2) University of Western Australia Law Review 99-149 http://www.law.uwa.edu.au/__data/assets/pdf_file/0011/2795573/The-Taxation-of-Native-Title-Payments-for-Indigenous-Groups-and-Resource-Proponents.pdf

I Murray, ‘Accumulation in Charitable Trusts: Australian Common Law Perpetuities Rules’ (2015) 9(1) Journal of Equity 30-65 http://ssrn.com/abstract=2996870

N Sharkey and I Murray, 'The Rule of Law and Leadership in Substitution and in Conflict: Social Psychological and Legal Perspectives on Chinese Tax Administration' (2015) 30(3) Australian Tax Forum 595-625 http://ssrn.com/abstract=2666329

I Murray, 'Accumulation in Charitable Trusts: Australian Statutory Perpetuities Rules' (2014) 8(2) Journal of Equity 163-95 http://ssrn.com/abstract=2996872

I Murray and N Sharkey, 'Chinese Investment in Australian Resources: Can the Legal Debt/Equity Distinction Still Create Windfalls and Impediments?' (2014) 29(4) Australian Tax Forum 667-714 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2539935

I Murray, ‘The Australian Charities and Not-for-profits Commission: Reform or Un-reform?’ (2014) 17 Charity Law & Practice Review 151-71 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2686419

I Murray, ‘Not-for-profit Reform: Back to the Future?’ (2014) 20(1) Third Sector Review 109-39

I Murray, 'Native Title Tax Reforms: Bull's Eye or Wide of the Mark?' (2013) 41(3) Federal Law Review 497-524 http://ssrn.com/abstract=2446342

I Murray 'Fierce Extremes: Will Tax Endorsement Stymie More Nuanced Enforcement by the Australian Charities and Not-For-Profits Commission?'(2013) 15(2) Journal of Australian Taxation 233-278 http://69.195.124.80/~jausttax/past-issues/volume-15-issue-2/

I Murray, 'The tax treatment of farmouts: Do rulings MT 2012/1 and MT 2012/2 chart a path to revenue Nirvana or Hades?' (2013) 42(1) Australian Tax Review 5-32 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2413386

I Murray, ‘Looking for Direct Assistance in the Phrase “Public Benevolent Institution”: Time to Abandon the Search’ (2012) 35(1) UNSW Law Journal 103 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2211936

I Murray, ‘Charity Means Business - Commissioner of Taxation v Word Investments Ltd’ (2009) 31(2) Sydney Law Review 309-29 http://sydney.edu.au/law/slr/slr31/slr31_2/Murray.pdf

BOOKS AND BOOK CHAPTERS

‘Nudging Charities to Balance the Needs of the Present Against those of the Future’ in Ron Levy et al (eds) New Directions in Law Reform for Australia (ANU Press, forthcoming)

Understanding Taxation Law 2017 (LexisNexis, 2017) 1-1322, co-authored with John Taylor, Michael Walpole, Mark Burton and Tony Ciro


NON-PEER REVIEWED PRACTITIONER ARTICLES

I Murray et al, ‘Rethinking ‘Land’ After TEC Desert – Stamp Duty and Other Implications for Australian Asset and Share Sales’ (2011) 9(2) Tax Planning International: Indirect Taxes 11

L Hertzman and I Murray, ‘Australian CGT and Foreign Residents: Giving with One Hand and Taking with the Other’ (2006) 33(11) Tax Planning International Review 7
Roles, responsibilities and expertise
Director - Research Assessment, Impact and Engagement
Memberships
Fellow, Tax Institute of Australia
Member, Centre for Mining, Energy and Natural Resources Law
Member, Australian Charity Law Association
Member, Law Society of Western Australia
Member, Australasian Tax Teachers Association
Member, Australian Mining and Petroleum Law Association
Honours and awards
2017 Graduate School of Education and UWA Law School Teaching and Service Award for Outstanding Contribution to Student Learning - Unit Development
John Norman Barker Prize in Law (2001) at the University of Western Australia
Previous positions
Ian has worked as a lawyer at Ashurst Australia (formerly Blake Dawson) from 2003 to the present, specialising in Tax. Prior to joining the Law Faculty, Ian also undertook sessional lecturing at Murdoch University in Tax and has worked as part of the University of Western Australia's Legal Services Team.
Teaching
Legal Issues for Not-for-profit Entities LAWS3313 /LAWS5813
Income Taxation Law LAWS3362 / LAWS5132
Resources Taxation LAWS5239
Taxation Law LAWS2206
Current external positions
Committee Member, Law Council of Australia Not-for-profit Legal Practice and Charities Committee
Committee Member, Australian Charities and Not-for-profits Commission Professional User Group
Consultant, Ashurst Australia
Committee Member, Tax Institute of Australia Not-for-profit Tax Policy Committee
Current projects
Restraints on accumulation of income by not-for-profits
Outsourcing to not-for-profits
Native title asset management structures
Research profile
Research profile and publications
 

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Last updated:
Tuesday, 3 November, 2015 2:39 PM