Menu Close
Associate Professor of Taxation Law, UNSW Sydney

Dale joined the School of Business Law and Taxation in early 2001 from the University of Western Sydney, where he had spent seven years teaching and researching in various areas of Australia's tax regime. Prior to that, Dale worked for a short time as a tax consultant with one of the 'Big Four' firms.

Dale has published over 180 articles, commentaries and conference and seminar papers on Australia's tax regime(s). Those publications are across a wide range of areas (e.g. fundamental income tax principles, aggressive tax planning/tax avoidance, fringe benefits tax, capital gains tax, goods and services tax, tax administration). Further, many of Dale's publications have been cited by, and quoted from, by other tax commentators, including the Australian High Court in an income tax test case (FCT v Rowe (1997) 187 CLR 266; 97 ATC 4317).

He has designed an extensive range of courses and teaching materials for both undergraduate and postgraduate courses on Australian taxation law over the past 30-years. Some of the tax areas that Dale has taught at postgraduate level include: Taxation of Partnerships, Taxation of Trusts, Taxation of Companies and Company Distributions, Capital Gains Tax, Fringe Benefits Tax, Goods and Services Tax, Tax Administration, Taxation of Financial Arrangements, Tax Planning and Tax Avoidance.

Dale has regularly been invited to act as a referee on a range of articles submitted to both tax (e.g. Australian Tax Review) and legal education journals for publication (e.g. Sydney Law Review, Legal Education Review).


  • –present
    Associate Professor of Taxation Law, Australian School of Business, University of NSW


    University of Sydney, LLM (Hons 1st Class)
    University of Sydney, LLB