Staff profile

Mr Les Nethercott

Associate Professor

Faculty of Business, Economics and Law

La Trobe Business School
Department of Accounting

Melbourne (Bundoora)

 

Qualifications

M. Econ

Membership of professional associations

FCPA, FCA, FTIA

Area of study

Accounting

Brief profile

Les Nethercott lectures on Taxation in the School of Accounting. He is co-author of the Australian "Taxation" module for the  Australian Society of CPA. He is also co-author of the "Australian taxation Study Manual" and "Master Tax Examples" by CCH Australia. He has published a number of professional and refereed journal articles in Australian and overseas journals.

Les also conducts the "International Accounting Study Program" for the School. This is run in January and visits a number of large companies and regulatory bodies in Europe and England.

Research interests

Comparative International Taxing Systems

- Please contact me to discuss a topic.

Teaching units

  • Acc 3 Taxation
  • Acc3 IAS International Accounting study program

 

Recent publications

 

  • Nethercott and Anamourlis “The Relevance of Accounting and Business Principles in Consolidations”. The Tax Specialist. Volume 13, No 2, 2 October 2009.
  • Anamourlis and Nethercott “The Role and Relevance of Tax Information Exchange Agreements and Banking Secrecy”. Bulletin for International Taxation.   Dec 2009
  • Nethercott and Anamourlis “Asset Impairment: A Tax Interface”. Journal of Financial Management and Law. Dec 2009
  • Anamourlis and Nethercott “Offshore notices, Tax Evasion and Tax Information Exchange Agreements” Law Institute Journal  Dec/ Jan 2009
  • Nethercott, L.J. “Thin Capitalisation and Accounting Standards: Some Further Options” “Taxation in Australia” December 2008
  • Nethercott, L.J. “The relevance of Accounting Standards and Commercial Principles in Recognizing Intangible Assets in the Tax Consolidation Process” Asian Pacific Journal of Taxation.  Sept/ Oct 2008  
  • Nethercott, L.J. “ The Consequences of IFRS on Thin Capitalisation” Taxation Today. Issue 1 October 2007 . Brookers (New Zealand)
  • Nethercott, L.J. and D. Hanlon, “Foreign Currency: The Beginning of a New Era” in Journal of Australian Tax Teachers Association.Vol 1, No 1, 2005/2006
  • Nethercott, L.J. and Andrew Smith” Thin CapitalisationRules and the Introduction of International Financial Reporting Standards: A New Zealand Perspective” New Zealand Journal of Taxation Law and Policy. March 2006
  • Nethercott, L.J. and Hanlon, D., “The Increasing Divergence between Accounting Practice and Taxation Law: The Case of In Substance Debt Defeasance”, Australian Tax Forum, March 2005.
  • Nethercott, L.J. “Consolidation A Tax Accounting Interface”, The Tax Specialist, Vol.8, No.3, February 2005