Mr Tom Delany
|Position||Adjunct Senior Lecturer|
|Section||School of Law and Justice|
|Phone||+61 7 4631 2903|
|Qualifications||BBus UCSQ , MTax UNSW|
Fields of Research (FoR)
Law not elsewhere classified
Accounting, Auditing and Accountability not elsewhere classified
Australian Taxation Law
Chartered Accountant, (since1992) CA member of the Institute of Chartered Accountants in Australia.
CPA member of the Australian Society of CPAs, since 1998.
Registered Tax Agent, since 1993.
Fellow of the Taxation Institute of Australia, since 1993.
Currently teaching courses/programs
LAW3130, LAW3131, LAW5219, LAW5230, LAW8220
Research most notable
Delany TP, Capital Gains Tax Assets, Australian Tax Practice, Sydney, 2002.
This work provides a detailed analysis and commentary on the most fundamental issue in the application of capital gains tax – determining what is a capital gains tax asset. (300 Pages or 102,000 words). This is a very large piece of work and is pivotal to understanding the operation of Capital Gains Tax in Australia.
Publications in ePrints
Delany, Tom (2012) Compensation for natural disasters: The tax consequences. Taxation in Australia, 46 (6). pp. 248-252. ISSN 0494-8343
Delany, Thomas P. (2012) Fringe benefits tax. In: Halsbury's Laws of Australia. LexisNexis Butterworths, Sydney, Australia, Ss 405: Taxation and Revenue Part XI, 762,687-762,893. ISBN 0409304360
Delany, Tom (2012) Personal Services Income: where to from here? Revenue Law Journal, 21 (1). pp. 1-24. ISSN 1034-7747
Delany, Tom (2011) Company tax concessions: a shareholder's perspective. Taxation in Australia, 45 (7). pp. 416-421. ISSN 0494-8343
Delany, Tom (2010) Goods and services tax - the 'Gourley' principle applies. Tax Specialist, 13 (5). pp. 255-261. ISSN 1329-1203