Christina Allen

Curtin University - Curtin Law School

Australia

  • Curtin University - Curtin Law School

SCHOLARLY PAPERS

29

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627

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0

Scholarly Papers (29)

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1.

Looking Down the Rabbit Hole of New Crypto-Tax Issues

Tax Notes International, Volume 111, Number 9, August 2023
Number of pages: 8 Posted: 26 Sep 2023
Christina Allen and Mark Staples
Curtin University - Curtin Law School and CSIRO Data61
Downloads 81 (599,896)

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2.

Sharpcan and Australia's Peculiar Treatment of Capital Expenses

(2019) 96(9) Tax Notes International 709-712 (Nov. 25, 2019)
Number of pages: 4 Posted: 30 Jul 2020
Christina Allen and Richard Krever
Curtin University - Curtin Law School and University of Western Australia Law School
Downloads 78 (612,932)

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3.

Australia Moves to Define Digital Currency Within Context Of Income Tax Law

Tax Notes International, Volume 109, Number 12, March 2023
Number of pages: 8 Posted: 26 Sep 2023
Christina Allen
Curtin University - Curtin Law School
Downloads 70 (649,795)

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4.

Recognising the Cost of Purchased Goodwill

(2020) 35(1) Australian Tax Forum 59-87
Number of pages: 30 Posted: 29 Jul 2020
Christina Allen and Richard Krever
Curtin University - Curtin Law School and University of Western Australia Law School
Downloads 61 (695,516)

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5.

Mischaracterized Personal-Use Assets And Lower Australian Tax Revenue

Tax Notes International, Volume 111, Number 7, August 2023
Number of pages: 7 Posted: 26 Sep 2023
Christina Allen
Curtin University - Curtin Law School
Downloads 49 (766,898)

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6.

Restoring the Place of Effective Management as a Tiebreaker Rule for Corporate Residence

Number of pages: 26 Posted: 18 Sep 2024
Christina Allen, Nicole Wilson-Rogers and Dale Pinto
Curtin University - Curtin Law School, The University of Western Australia and Curtin University - Curtin Law School
Downloads 40 (830,635)

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7.

Legislating the Meaning of Digital Currency in the Australian Income Tax Law

(2023) Australian Tax Review (inpress) (database: Westlaw AU, Thomson Reuters)
Number of pages: 23 Posted: 10 Jun 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 29 (923,914)

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8.

Disentangling Taxation Rights Rules in Business Taxation: Tracing the Work of International Organisations

Number of pages: 24 Posted: 18 Sep 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 22 (993,708)

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9.

Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain

Number of pages: 10 Posted: 18 Sep 2024
Christina Allen and Vidyasagar Potdar
Curtin University - Curtin Law School and Curtin University
Downloads 21 (1,004,270)

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Blockchain R&D Lab, Faculty Business and Law, Curtin University

10.

Australia’s New Common Law Framework for Characterizing Worker-Hirer Relationships

Tax Notes International Volume 106, Number 6, May 2022
Number of pages: 8 Posted: 26 Sep 2023
Christina Allen
Curtin University - Curtin Law School
Downloads 19 (1,026,319)

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11.

Healius: A Lost Opportunity For Australian Capital Allowance Reform

Tax Notes International, Volume 102, Number 6, May 2021
Number of pages: 5 Posted: 26 Sep 2023
Christina Allen
Curtin University - Curtin Law School
Downloads 16 (1,060,080)

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12.

A New Worker Category under the Personal Service Income Regime in Australia

Number of pages: 19 Posted: 18 Sep 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 15 (1,071,400)

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13.

Neutrality Matters: Lease Payments by Lessees in Australian Taxation

Number of pages: 19 Posted: 18 Sep 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 15 (1,071,400)

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14.

Potential Failure of the Australian CFC Rules in the Digital Economy

(2018) 47 Australian Tax Review 1
Number of pages: 14 Posted: 06 Mar 2021
Christina Allen
Curtin University - Curtin Law School
Downloads 15 (1,071,400)

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cfc, digital economy

15.

Statutory Depreciation Regimes for Intangible Assets

Number of pages: 29 Posted: 25 Sep 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 14 (1,082,980)

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16.

The Path to a Bifurcated Tangible Asset Depreciation Regime in Australia

Number of pages: 22 Posted: 19 Sep 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 12 (1,106,341)

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17.

Ambiguous Doctrines and Legislative Responses to Current/Capital Expenditure

Number of pages: 16 Posted: 18 Sep 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 12 (1,106,341)

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18.

It’s All in the Drafting: Australia’s Ambiguous Personal Service Income Regime

Tax Notes International Volume 101, Number 11, March 2021
Number of pages: 6 Posted: 26 Sep 2023
Christina Allen
Curtin University - Curtin Law School
Downloads 12 (1,106,341)

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19.

Mischaracterised “Personal-Use” Crypto Assets

52(1) Australian Business Law Review 6 (database: Westlaw AU: Thomson Reuters)
Number of pages: 22 Posted: 10 Jun 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 11 (1,118,073)

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20.

Australia's Capital Allowance Regimes between 1915 and 1992: Tax Law Becomes an Instrument of Economic Policy

Number of pages: 26 Posted: 18 Sep 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 10 (1,129,562)

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21.

From Uncertainty to Objectivity: Reforming Tax Deductions for Repair Costs in Australia

Christina Allen, 'From Uncertainty to Objectivity: Reforming Tax Deductions for Repair Costs in Australia' (2020) 35 (4) Australian Tax Forum 496-520. At https://www.taxinstitute.com.au/tiausttaxforum/from-uncertainty-to-objectivity-reforming-tax-deductions-for-repair-costs-in-australia
Number of pages: 25 Posted: 05 Mar 2021
Christina Allen
Curtin University - Curtin Law School
Downloads 9 (1,141,422)

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22.

Analysing the Judicial Definition of Income in Light of Folk Justice

Number of pages: 16 Posted: 18 Sep 2024
Christina Allen
Curtin University - Curtin Law School
Downloads 6 (1,176,544)

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23.

Taxation of Live Stock in Australia: A Critical Review of Tax Law and Policy

49(3) Australian Tax Review 209-233 (2020)
Number of pages: 25 Posted: 12 Feb 2021
Christina Allen
Curtin University - Curtin Law School
Downloads 5 (1,188,230)

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live stock, trading stock, Australian tax, offspring, livestock, accounting

24.

The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations

(2017) 19(6) derivatives & financial instruments
Number of pages: 7 Posted: 19 Jan 2021
Christina Allen
Curtin University - Curtin Law School
Downloads 5 (1,188,230)

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OECD, BEPS Action 2, Mismatch, Tax

25.

Lost and Found Coins: Cryptocurrency Chain Splits in Australia

Posted: 16 Oct 2024
Christina Allen and David G. Chamberlain
Curtin University - Curtin Law School and California State Polytechnic University, San Luis Obispo

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27.

The Confused Path of the Australian Corporate Tax Residence Rules: Is Reform Necessary?

(2024) 39(1) Australian Tax Forum 147
Posted: 05 Jun 2024
Christina Allen
Curtin University - Curtin Law School

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28.

Mapping Income Tax Challenges of Decentralised Finance

(2024) British Tax Review (inpress)
Posted: 05 Jun 2024
Christina Allen
Curtin University - Curtin Law School

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defi, decentralized finance, crypto, blockchain, digital finance

29.

Crypto-to-Crypto Transactions: A Modern Quandary in Realisation Taxation

(2025) British Tax Review (inpress) 
Christina Allen and Shaun Parsons
Curtin University - Curtin Law School and University of Cape Town (UCT) - Department of Accounting

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