What kinds of injury cases need a forensic accountant's involvement?
Forensic Accounting Special Interest Group (FASIG), 4th annual National Conference (September 2003)

Co-authored and presented by Daniel Hanna (Partner, Dibbs Barker Gosling Lawyers) and Jonathan Dooley (Partner, Vincents Chartered Accountants), this presentation is intended to juxtapose the views of a 'consumer' of forensic accounting services (i.e. a lawyer) and a supplier of those services. It covers in detail why a lawyer would need - and how an accountant can help - in the following types of injury cases:

• self-employed claimants
• alleged partnership income losses, especially family organisations
• businesses interrupted by injury in their start-up phase
• situations where non-injury factors can have a large bearing on income e.g. agricultural income claims
• claims for replacement labour
• claims where lost input from a claimant does not reduce business earnings
• cases where income records are suspect or where tax returns were not lodged prior to an injury
• suspected non-disclosure of commercial activity by a claimant

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Making the dollars talk: presenting financial information for estate litigation
Queensland Law Society, 2nd annual Succession Law Conference (October 2003)

Obviously if there is a dispute with regard to an estate the parties need to know how much there is to fight over. The assignment is to identify not only the assets, but also the liabilities. This paper, prepared and presented by Peter Haley at the QLS Succession Law conference last year, deals predominantly with financial (rather than non-financial) assets and liabilities, and covers the following points:

• techniques for identifying financial assets and liabilities
• assets and liabilities held through business entities
• buy/sell agreements - often includes provision for the purchase of the deceaseds share in the business to be funded by life insurance
• valuing businesses
• valuation concepts, approaches & methods
• assets and liabilities held in partnerships or through trusts

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Fraud profiling
2003 CPA Congress

A comprehensive examination of the many different types of fraud, this paper also discusses the necessity of fraud risk management and the role of fraud profiling within a fraud risk management strategy. For every type of fraud discussed, there are case examples and a list of what a fraud profiler would look for. A selection of the types of fraud discussed include:

• cheque fraud
• manipulation of bank reconciliation fraud
• false sale fraud
• advance invoicing fraud
• delaying/advancing payments fraud and
• stock fraud

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Claims for economic loss under the Queensland Civil Liability Act
Australian Plaintiff Lawyers Association, Queensland State Conference (February 2004)

This paper considers the issue of economic loss under the Civil Liability Act 2003 ("the Act") in conjunction with the restrictions placed on other heads of damage by the Act - and argues that having regard to the schedule of general damages imposed by the Act, the decision to prosecute a claim will increasingly rest with an assessment of the likely damages that can be achieved for economic loss. Changes with respect to damages for loss of earnings are summarised and covered in detail are the following sections of the Act:

• Section 54 of the Act clearly caps damages for loss of earning capacity at three times average weekly earnings
• Section 55 requires the Courts to particularise the basis upon which it awards "global" damages for loss of earnings in circumstances where such damages are not able to be precisely determined
• Section 56 limits claims for loss of superannuation entitlements to the minimum statutory superannuation requirement
• Section 57 provides that all future economic loss claims are now to be discounted at 5%.

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The Confiscation Act
Queensland Bar News: Number 13 (August 2003)

The Criminal Proceeds Confiscation Act 2002 (Qld) commenced operation in Queensland on 1 January 2003.
The principal objectives of the Act are to deprive organized criminals of property or assets gained through criminal activities and force them to justify the sources and legitimacy of their unexplained wealth. Ian McKinnon's article deals with the

• structure of the new Act
• civil confiscation proceedings
• forfeiture applications and
• proceeds assessment orders

The next review of the Confiscation Act is January 1 2006.

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Income tax issues in personal injury damages
Australian Plaintiff Lawyers Association, Queensland State Conference (February 2004)

The Australian Taxation Office has recently issued two "Interpretative Decisions" that are of particular relevance to the assessment of damages for personal injury. They have potential implications in that they may

• reduce the quantum of damages for future medical expenses and attendant care costs and
• question the tax free status of damages received for loss of income

Mark Thompson's paper provides a detailed examination of both these interpretative decisions and uses case examples to illustrate the possible implications of the rulings for practitioners. The actual rulings from the ATO are also provided as attachments.

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Quantifying and Advising on Damages in a Commercial Context
Commercial Litigation Masterclass Queensland (November 2004)

This paper provides a comprehensive examination of the terms 'tort' and 'contract' in order to demonstrate the manner in which these two legal concepts fit into the assessment of damages in a commercial or civil context as seen from the eyes of a forensic accountant.  Below are several items discussed:

• damages under contract and tort
• claims for equitable compensation
• identifying financial or accounting issues relating to loss of damage
• key factors when assessing economic loss
• what evidence is needed to support calculations
• using expert advice in commercial disputes

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Retail Fraud Threats and Defences (September 2005)

This paper discusses the various fraud methodologies and explains how organisations can deter and or detect such fraud.  Some of the areas discussed are:

• Skimming
• Cash Theft
• Theft of Bank Deposits 
• Dishonest Cash Disbursements 

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