Brief Bio

Ann O’Connell is Professor at Melbourne Law School specialising in taxation. She is Special Counsel at Allens Linlaters, Solicitors, a member of the Advisory Panel to the Board of Taxation and a member of the Australian Tax Office Public Rulings Panel. She is also a member of the Working Group established by the Assistant Treasurer in 2012 to consider the tax concessions for the Not-For-Profit Sector.

Ann lectures in taxation and in corporations and securities regulation. In the Melbourne Law Masters program  she teaches Taxation of Remuneration, Taxation of Superannuation , Taxation of Sport and Capital Gains Tax – Problems in Practice.as well as Regulation of Securities Offerings, Regulation of Securities Markets;

She is co-author of Income Tax: Text, Materials and Essential Cases (Federation Press) now in its 7th edition. She has also written on taxation of charities, taxation of  superannuation and on capital gains tax issues.

Publications

Books

I. Landau, A. O’Connell and I. Ramsay, ‘Incentivising Employees: The Theory, Policy and Practice of Employee Share Ownership Plans in Australia’, (1 ed, 2013).

M. Kobetsky, A. O’Connell, C. Brown, R. Fisher and C. Peacock, ‘Income Tax: Text, Materials and Essential Cases’, (8 ed, 2012).

M. Kobetsky, R. Krever, A. O’Connell and M. Stewart, ‘Income tax: Text, materials and essential cases’, (7 ed, 2008).

M. Kobetsky, R. Krever, A. O’Connell and M. Stewart, ‘Income Tax, Text, Materials and Essential Cases’, (6 ed, 2006).

M. Kobetsky, A. O’Connell and M. Stewart, ‘Income tax text, materials and esential cases’, (5 ed, 2005).

M. Kobetsky, M. Dirkis and A. O’Connell, ‘Income Tax: Text, Materials and Essential Cases’, (4 ed, 2003).

M. Kobetsky, M. Dirkis and A. O’Connell, ‘Income Tax: Text, Materials and Essential Cases’, (3 ed, 2001).

Chapters

A. O’Connell, ‘Financial services, products and markets’ in T. Ciro, C. Symes (ed), Corporations Law: In Principle (2013) 543-587.

A. O’Connell, ‘Fundraising’ in T. Ciro, C. Symes (ed), Corporations Law: In Principle (2013) 515-542.

A. O’Connell, ‘Takeovers’ in T. Ciro, C. Symes (ed), Corporations Law: In Principle (2013) 589-622.

A. O’Connell, ‘Charitable treatment? – A short history of the taxation of charities in Australia’ in J. Tiley (ed), Studies in the History of Tax Law (2011) 91-124.

A. O’Connell, M. Kobetskym. Stewart, ‘Australia’ in P. Bongaarts, D. Bouzoraa, G. Maisto, A. Pelvang (ed), Investment Funds: International Guide to the Taxation and Regulation of Mutual Investment Funds and their Investors (2006) 1-111.

A. O’Connell, ‘Financial services and markets’ in S. Woodward, H. Bird, S. Sievers (ed), Corporations Law in Principle (2005) 407-427.

A. O’Connell, ‘Fundraising’ in S. Woodward, H. Bird, S. Sievers (ed), Corporations Law in Principle (2005) 387-405.

A. O’Connell, ‘Takeovers’ in S. Woodward, H. Bird, S. Sievers (ed), Corporations Law in Principle (2005) 429-449.

R. Krever and A. O’Connell, ‘Australia’ in R. Betten (ed), Share Buy-Backs by Listed Companies from Individual Minority Shareholders (2002) 13-45.

A. O’Connell and M. Whincop, ‘Investigating the Future – Taxation Issues’ in Bridging the Entrepreneurial Financing Gap (2001) 178-198.

Journal Articles – Refereed

M. Brown, R. Minson, A. O’Connell and I. Ramsay, ‘Employee participation in employee share ownership plans: The law, company objectives and employee motives’ (2012) 25 Australian Journal of Labour Law 1-12.

J. Chia, M. Harding and A. O’Connell, ‘Navigating the politics of charity: Reflections on Aid/Watch Inc v Federal Commissioner of Taxation’ (2011) 35 Melbourne University Law Review 353-393.

A. O’Connell, ‘Cross border issues arising from employee share ownership plans’ (2010) 39 Australian Tax Review 187-204.

I. Landau, A. O’Connell and I. Ramsay, ‘Employee share schemes: regulation and policy’ (2010) 25 Australian Tax Forum 459-476

A. O’Connell, ‘Employee share ownership in unlisted entities: Objectives, current practices and regulatory reform’ (2009) 37 Australian Business Law Review 211-238.

I. Landau, R. Mitchell, A. O’Connell, I. Ramsay and S. Marshall, ‘Broad-based employee share ownership in Australian listed companies: An empirical analysis’ (2009) 37 Australian Business Law Review 412-433.

A. O’Connell and K. Brewster, ‘Combatting large-scale tax evasion – Australia’s experience’ (2008) 62 Bulletin for International Fiscal Documentation 145-150.

A. O’Connell, ‘Employee share ownership plans: The taxation law framework’ (2008) 3 Journal of the Australasian Law Teachers Association 36-60.

A. O’Connell, ‘The Tax Position of Charities in Australia – Why does it have to be so Complicated?’ (2008) 37 Australian Tax Review 17-37.

M. Brown, I. Landau, R. Mitchell, A. O’Connelll and I. Ramsay, ‘Why do employees participate in employee share plans? A conceptual framework’ (2008) 18 Labour & Industry 45-72.

A. O’Connell, ‘Retirement Income Policy and the Taxation of Superannuation in Australia’ (2003) 57 Bulletin for International Fiscal Documentation 431-441.

A. O’Connell, ‘Tax Issues for Charities in the New Millennium.’ (2002) 7 Deakin Law Review 131-159.

A. O’Connell, ‘Section 264 – More power to the commisioner’ (2001) 30 Australian Tax Review 52-54.

Courses taught at CTLS

• Comparative Tax Systems (Fall 2018, Spring 2017, Fall 2014)
• Not-for-Profit Law: Theoretical and Comparative Perspectives (Fall 2018, Spring 2017)
• Transnational Securities Law (Fall 2014)