Peacock, Christine

Position:Senior Lecturer, Law
Discipline:Business
Phone:03 5327 6164
Email:c.peacock@federation.edu.au

Research

View Christine's extended research profile.

Biography

Dr Christine Peacock is a Senior Lecturer in Law at Federation University, with over 17 years’ experience teaching undergraduate and postgraduate law units. She is the Course Coordinator of undergraduate business degrees and has played a key role in developing the Bachelor of Business, Bachelor of Business Transformation and Bachelor of Professional Accounting degrees. Christine is a member of the Tax Institute Higher Education Teaching and Learning Committee and has previously held academic positions at RMIT University, Deakin University, and Monash University.

Her research focusses on taxation law. Christine completed her PhD in Taxation at the University of Canterbury in New Zealand. Her work has been cited nationally and internationally, and translated into public discourse through blog posts and media articles, including in The Conversation where one of her articles was republished by 11 outlets and read over 36,000 times.

Christine has significant industry experience as a tax specialist in the Asia-Pacific and European regions. She was a Director in Indirect Tax at KPMG Malaysia during the introduction of GST and later served as a Senior VAT specialist at the International Bureau of Fiscal Documentation in Amsterdam. She is the author of the Malaysian GST Handbook and editor of GST in Australia: Looking Forward from the First Decade.

In 2019, she received the Australasian Tax Teachers Association Promoting Women in Tax Academia Scholarship.

Qualifications

  • PhD in Taxation, University of Canterbury (2023) – Thesis link: https://doi.org/10.26021/15120
  • Graduate Certificate in Tertiary Teaching and Learning, RMIT University (2011)
  • Master of Laws (Legal Practice, Skills and Ethics), Monash University (2008)
  • Bachelor of Laws (Honours) / Bachelor of Commerce (Accounting), Deakin University (2004)
  • Admitted as a Barrister and Solicitor of the Supreme Court of Victoria (2005)

Teaching areas

Christine teaches across a wide range of undergraduate and postgraduate law units, including:

Undergraduate:

  • Fundamentals of Law
  • Commercial Law
  • Organisation Law
  • Employment Practice
  • Taxation Law 1
  • Taxation Law 2

Postgraduate:

  • Commercial law
  • Corporate law
  • Taxation Law and Practice*

She is known for her practical, constructivist teaching approach and has received multiple commendations for excellence in learning and teaching.

Research focus

Christine’s research explores innovative approaches to GST/VAT reform, particularly in relation to housing.

Her recent work includes:

  • Periodic GST on housing consumption
  • GST treatment of renovated homes
  • Inclusion of imputed rent and resale transactions in the GST base

Selected publications

  • Peacock, C. (2025) VAT treatment of consumer-to-consumer supplies of residential premises in China. International VAT Monitor, 36(1).
  • Peacock, C. (2023). Shifting from pre-paid to periodic GST on the consumption of residential premises. Australian Tax Forum, 38(2)
  • Peacock, C. (2021). What does it take to make a house new? Australian Tax Review, 50(1).

Full list available via:

Web links

Linkedin: https://www.linkedin.com/in/christine-peacock/

ORCiD: https://orcid.org/0000-0002-1491-9945

SSRN: https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1844485

Google scholar: https://scholar.google.com/citations?user=z2CaSAIAAAAJ

ResearchGate: https://www.researchgate.net/profile/Christine-Peacock

Federation Newsroom Articles by Christine: https://www.federation.edu.au/news?categoryQ=&sortQ=1&keywordQ=Christine+Peacock&pageQ=0