Our community education, research and advocacy focusses on improving outcomes for financially vulnerable individuals and their families while being cognisant of political, socio-economic, legal design and administrative issues.
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- Submission of feedback to the Office of the Inspector-General of Taxation and Tax Ombudsman’s Consultation on Systemic reviews: refresh of our FY26 work plan, 31 October 2025
- Joint Submission with the Economic Abuse Reference on Treasury’s Review of Tax Regulator Secrecy Exceptions Consultation Paper, 28 February 2025
- Submission to the Office of the Inspector-General of Taxation and Tax Ombudsman Review of ATO’s Remission of General Interest Charge, 14 August 2025
- Submission in response to the ATO Consultation Paper on the draft Vulnerability Framework, 18 July 2025
- Joint Submission with the Economic Abuse Reference Group providing feedback on draft work plan for systemic reviews 2025/26, 16 May 2025
- Submission to the Inspector-General of Taxation and Taxation Ombudsman’s IGOT Investigation on Identification and management of financial abuse within the tax system, 10 December 2024
- Submission to the Senate Economics References Committee Inquiry into Australia’s Taxation System, 18 October 2024
- Submission to the Inspector-General of Taxation and Taxation Ombudsman’s IGOT Workplan for systemic reviews 2024/25, 4 October 2024
- Responses to Questions on Notice from Inquiry into the financial services regulatory framework in relation to financial abuse in Australia, 5 September 2024
- Leading the National Tax Clinic Program’s Submission to the Parliamentary Joint Committee’s Inquiry into the financial services regulatory framework in relation to financial abuse in Australia, 21 June 2024
- Submission to the Parliamentary Joint Committee’s Inquiry into the financial services regulatory framework in relation to financial abuse in Australia, 28 May 2024
- Submission to the ATO's National Tax Clinic Program Consultation Paper, 9 February 2024
- Submission to the Senate Select Committee on the Cost of Living Inquiry, 14 March 2023
- Submission on Strengthening the ABN System, 28 November 2022
- Submission to the Australian Curriculum Review Consultation, 7 July 2021
- Submission to the Inquiry into family, domestic and sexual violence, 20 July 2020
- Submission to the Inquiry into the Commissioner of Taxation Annual Report 2018-19, 26 May 2020
- Submission on Insolvency Practices Inquiry Discussion Paper, 24 January 2020
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- Provided expert evidence at the Parliamentary Joint Committee’s Inquiry into the financial services regulatory framework in relation to financial abuse in Australia. Submission 9. 9 August 2024
- Standing Committee on Tax and Revenue, Commissioner of Taxation Annual Report 2018-19, 26 June 2020
- Standing Committee on Tax and Revenue, Commissioner of Taxation Annual Report 2018-19, 31 July 2020
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- Kayis-Kumar, A., et al. Closing policy gaps: Tax laws responses to lessen intimate partner financial abuse, August 2025
- Kayis-Kumar, A., et al. Closing policy gaps: Tax administration responses to lessen intimate partner financial abuse. October 2024
- Kayis-Kumar, A., et al. Preventing the weaponisation of the tax system by perpetrator of economic abuse. June 2024
- Kayis-Kumar, A., et al. Mapping the abuse of Australia’s tax and transfer system. April 2024
- Kayis-Kumar, A., et al. Closing policy gaps: Preventing the weaponisation of the tax system by perpetrators of economic abuse. April 2024
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- Ann Kayis-Kumar, Jack Noone, Fiona Martin and Michael Walpole, ‘Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation’ in Australian Tax Review (2020) 49(2) 110–132
- This article explores and extends the international literature on pro bono tax clinics by: (1) conducting an international comparative analysis of the pro bono tax clinic experiences of Australia, United States, United Kingdom and Canada; and (2) developing an evidence-based evaluation framework (the Tax Clinics Program Logic) for a nation-wide university-based pro bono tax clinic program. As illustrated in the Tax Clinics Program Logic, the ultimate benefit of tax clinics is in creating a more socially just tax system.
- Ann Kayis-Kumar, Gordon Mackenzie and Michael Walpole, 'Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach' in Journal of Australian Taxation (2020) 22(2) 49–63.
- This article provides an outline of UNSW Tax Clinic’s pilot year operations and highlights the importance of adopting an interprofessional collaborative approach which offers vulnerable taxpayers – who meet criteria that are both transparent and nuanced – the ability to obtain free tax advice and support.
- Kevin O’Rourke, Ann Kayis-Kumar and Michael Walpole, ‘Serious Hardship Relief: In Need of a Serious Rethink?’ in Sydney Law Review 43(1) 1-42.
- These findings were presented at Federal Parliament to the Standing Committee on Tax and Revenue. This article found that of the 34 serious hardship cases in the past 50 years, all but four were decided in favour of the Commissioner. We proposed legislation be amended to allow serious hardship relief for other taxation liabilities (including GST) and for small businesses (whether operating as sole traders or through corporate or trust entities). This reform would modernise this element of the tax law to reflect the shifting parameters of the labour market (including the increasing use of Australian Business Numbers among taxpayers in precarious employment).
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- Television
- Radio
- Articles
- ABC News, ATO chases $56 billion in tax debt, 4 August 2025
- 7News Melbourne, Using AI for tax returns, 1 July 2025
- ABC News, ATO criticised for action against businesses it says owe billions in tax and super, 16/07/2024
- ABC News, 2023-2024 tax returns: Things to watch out for in the Australian tax season, 30 June 2024
- ABC News, Why a large tax refund is not necessarily a good thing, 30 June 2024
- ABC News, ’Whiff of Robodebt’: ATO revives old tax debts totalling billions, 14 March 2024
- The Project, channel 10, ATO To Ramp Up ‘Robotax’ to retrieve $15 billion in historical tax debt, 20 February 2024
- ABC Radio Nation, Financial abuse victims caught in ATO crackdown, 31 July 2025
- ABC Radio, Abusers ‘weaponising’ tax system, 2 February 2025
- ABC Radio National, The ATO is purchasing old debts that are worth billions. What impact is that having on the people affected?, 27 March 2024
- ABC Radio, Clinic helping vulnerable people with tax, 8 July 2024
- ABC Radio, Calls for ATO to crackdown on financial abuse, 19 June 2024
- ABC Radio, ATO resurrects billions of dollars’ worth of old tax debts, 14 March 2024
- ABC News, Tax debts drive record levels of calls to financial helplines, as ATO denies “heavy-handed’ methods, 2 Augus t2025
- ABC News, Victims of fraud and financial abuse caught in ATO's pursuit of $56b in tax debt, 31 July 2025
- Public Accountant, How to identify and tackle financial abuse in business, 18 July 2025
- SBS News, Not just millionaires: Australia’s worst tax dodgers could surprise you, 5 July 2025
- Sydney Morning Herald, ‘I did it to put you in jail’: Tax system is weaponised to harm partners, ombudsman find, 3 April 2025
- The Age, ‘I did it to put you in jail’. Tax system is ‘weaponised’ to harm partners, ombudsman finds, 3 April 2025
- Brisbane Times, ‘I did it to put you in jail’. Tax system is ‘weaponised’ to harm partners, ombudsman finds, 3 April 2025
- Sydney Morning Herald, Julie discovered an abuse victim’s ex left the woman saddled with $12m in debt, 27 March 2025
- The Tax Institute, Director Penalty Notices (DPNs) and intimate partner financial abuse, 6 March 2025
- Accountants Daily, Action needed on financial abuse, 6 March 2025
- ABC News, ‘Revenge debt’ is being used as a weapon – it’s a growing problem Millie learned the hard way, 2 February 2025
- Charted Accountants, Australia and New Zealand, Financial abuse in the tax system and how to recognise the signs, 23 September 2024
- Accountants Daily, Tax laws trap domestic abuse survivors in debt cycles, expert warns, 16 September 2024
- Accountants Daily, Tax laws trap domestic abuse survivors in debt cycles, expert warns, 16 September 2024
- ABC News, As tax and superannuation debts grow, ATO issues tens of thousands of director penalty notices that could send more people bankrupt, 16 July 2024
- UNSW Newsroom, Australia’s tax system is being weaponised against victims of domestic abuse. Here’s how, 20 June 2024
- The Conversation, Australia’s tax system is being weaponised against victims of domestic abuse. Here’s how, 19 June 2024
- ABC News, Australia’s tax system is an unwitting ‘weapon’ family violence offenders use against their victims. These people want to stop it, 19 June 2024
- SBS News, Hoping to maximise your tax return this year? Here are the ‘hacks’ to watch out for, 12 June 2024
- UNSW Newsroom, Beware of ‘tax hacks’ to maximise your return this year. The tax office is taking a close look at incorrect claims, 12 June 2024
- The Conversation, Beware of ‘tax hacks’ to maximise your return this year. The tax office is taking a close look at incorrect claims, 11 June 2024
- The Guardian, Financial abuse can follow victims long after relationships end. Australian experts are calling for reform, 29 March 2024
- ABC News, The ATO is reviving old tax debts totalling billions threating some taxpayers with bankruptcy, 14 March 2024
- UNSW Newsroom, 'Robotax' is a symptom of a gap in Australia's tax laws. Here's how to fix it, 23 February 2024
- The Conversation, 'Robotax' is a symptom of a gap in Australia's tax laws. Here's how to fix it, 23 February 2024
- UNSW Newsroom, How to identify and support women facing economic abuse, 8 February 2024
- Charted Accountants, Australia and New Zealand, Financial abuse in the tax system and how to recognise the signs, 23 September 2024
- Accountants Daily, Tax laws trap domestic abuse survivors in debt cycles, expert warns, 16 September 2024
- Accounting Times, ATO’s hand tied with scrapping on-hold debts, expert says, 23 February 2024
- UNSW Newsroom, Why do I suddenly owe tax this year? It could be because the LMITO is gone, forever, 03 October 2023
- The Conversation, Why do I suddenly owe tax this year? It could be because the Low and Middle Income Tax offset is gone, forever, 2 October 2023
- UNSW Newsroom, Why your tax refund this year may have shrunk, 24 August 2023
- UNSW Newsroom, Worried you’ll lodge a late tax return? At least 80,000 Australians can’t afford advice, 23 August 2023
- The Conversation, Worried you’ll lodge a late tax return? At least 80,000 Australian can’t afford tax advice, 22 August 2023
- UNSW Newsroom, Does paying for tax advice save money? Only if you’re wealthy, 14 June 2022
- The Conversation, Does paying for tax advice save money? Only if you’re wealthy, 10 June 2022
- UNSW Newsroom, Sometimes people can do with a break: 3 ways tax debt relief rules are too tough, 21 April 2021
- The Conversation, Sometimes people can do with a break: 3 ways tax debt relief rules are too tough, 20 April 2021
- UNSW Newsroom, The mental health costs of managing tax for small businesses, 6 August 2020
- The Conversation, Yes, some millionaires pay no tax, but crimping deductions mightn’t help, 13 July 2020
- UNSW Newsroom, Yes, there are millionaires who pay no tax, but crimping deductions mightn’t help, 13 July 2020
- The Conversation, Yes, some millionaires pay no tax, but crimping deductions mightn’t help, 13 July 2020
- UNSW Newsroom, Why Australia’s unfair tax system needs an overhaul, 26 June 2020
- Accountants Daily, Tax justice as social justice: Are financially vulnerable people and small businesses falling through the cracks?, 26 June 2020
- Accountants Daily, The tax advice gap for the most financially vulnerable, 19 June 2020
- Yahoo Finance, Tax time 2020: How do you know if you need a tax agent?, 18 June 2020
- UNSW Newsroom, Performers and sole traders find it hard to get JobKeeper in part because they get behind on their paperwork, 26 May 2020
- The Conversation, Performers and sole traders find it hard to get JobKeeper in part because they get behind on their paperwork., 25 May 2020
- UNSW Newsroom, Tips on how to get tax fit prior to filing your tax return, 29 April 2020
- Accountants Daily, Big four steps up with ‘largest pro bono’ tax offering amid COVID-19, 28 April 2020
- UNSW Newsroom, Tax help for businesses and individuals affected by COVIC-19, 27 April 2020
- UNSW Newsroom, Tax help for communities affected by bushfires, 16 January 2020
- UNSW Newsroom, UNSW launches Tax Clinic to help vulnerable taxpayers, 7 June 2019
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- Ann Kayis-Kumar, Michael Walpole and Gordon Mackenzie, ‘UNSW Tax Clinic - ATTA Poster’ presented at the 32nd Australasian Tax Teachers’ Association Conference, Hobart (22 January 2020).
- Ann Kayis-Kumar, Michael Walpole and Gordon Mackenzie, UNSW Tax Clinic featured at The Tax Institute’s inaugural Tax Summit, Sydney (11-13 March 2020)
- Ann Kayis-Kumar, ‘Tax Education Day, Tax Clinic Panel’, panelist at the Tax Research Network’s 29th Annual Conference, University of Cambridge (9 September 2020)
- Ann Kayis-Kumar, ‘Is there a tax advice gap in Australia?’, presented at the UNSW Social Policy Research Centre Seminar Series, virtually (13 October 2020).
- Ann Kayis-Kumar, Mark Deady, Jack Noone, Michael Walpole, Samuel Harvey, Gordon Mackenzie and Youngdeok Lim, ‘Can free tax clinics improve mental health in rural/regional NSW?’, presented at the 2020 Australian Rural & Remote Mental Health Symposium, virtually (26 October 2020)
- Ann Kayis-Kumar A, Jack Noone, Youngdeok Lim, Michael Walpole, Jan Breckenridge, ‘Let’s talk about tax – Identifying and supporting women experiencing economic abuse’, presented at The Critical Tax Symposium, Monash Law School, virtually (15 July 2021)
- Ann Kayis-Kumar A, Jack Noone, Youngdeok Lim, Michael Walpole, Jan Breckenridge, ‘Let’s talk about tax – Identifying and supporting women experiencing economic abuse’, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, virtually (31 August 2021)
- Ann Kayis-Kumar A, Michael Walpole, Jack Noone, Youngdeok Lim, Gordon Mackenzie, ‘Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice’, presented at 14th International Tax Administration Conference, Sydney (23 November 2021)
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- The George Institute for Global Health - The Scan podcast on When Tax Becomes a Tool of Abuse – Unpacking the Economic Abuse and Financial Control. 16/06/2025
- The Money Puzzle with James Kirby - Tax – Are you being abused? 29/04/2025
- Charted Accountants Australia and New Zealand Small Firm Big Impact podcast – Financial abuse in the tax system and how to recognise the signs. 26/11/2024
- The Tax Institute - TaxVibe podcast interview on Financial Abuse - What's tax got to do with it? 26/09/2024
- Accountants Daily – The tax advice gap for the most financially vulnerable. 19/06/2020