Christine Peacock - extended research

Research

Research interests

Taxation Law - FOR code 180125

Publications

Refereed journal articles

Peacock, Christine, “Shifting from pre-paid to periodic GST on the consumption of residential premises” (2023) 38(3) Australian Tax Forum 199-223.

Peacock, Christine, “What Does It Take to Make a House New?” (2021) 50(1) Australian Tax Review 22-42.

Christine Peacock, “How could sales of residential premises between otherwise unregistered homeowners be brought into the VAT base?”, (2019) 14(1) Journal of the Australasian Tax Teachers Association 151-169.

Christine Peacock, “Is there a viable way to tax the consumption of immovable property that is more consistent with the economic objective of the VAT?”, (2018) 13(1) Journal of the Australasian Tax Teachers Association 336-350.

Christine Peacock, "Cross border supplies and Australia's GST" (2016) 4 International VAT Monitor 243-248.

Fabiola Annacondia and Christine Peacock, "VAT Committee – Guidelines 2014 – 2015" (2015) 6 International VAT Monitor 393-397.

Christine Peacock, “Place of supply in Malaysia’s new GST” (2015) Australian GST Journal 25-28.

Christine Peacock, “Taxing the consumption of owner-occupied residential housing” (2013) 5 International VAT Monitor 299-301.

Christine Peacock, “Residential land under Australian GST” (2011) 22(4) International VAT Monitor 255-258.

Christine Peacock, “Nine steps to internationalise a tax law curriculum: Discussing another country’s laws” (2011) 3 (1 and 2) Journal of the Australasian Law Teachers Association 113-12.

Christine Peacock, “Why simple GST treatment of real property is important” (2010) 13(4) Tax Specialist 216-222.

Christine Peacock, “What is an input-taxed supply of used residential premises?” (2010) 13(3) Tax Specialist 138-144.

Christine Peacock, “Changes to the Australian GST Immovable Property “Margin Scheme”” (2006) 17 (5) International VAT Monitor 327-335.

Books

Author:

Malaysian GST Handbook (2015, Sweet & Maxwell).

Michael Kobetsky, Ann O’Connell, Catherine Brown, Rodney Fisher and Christine Peacock, Income Tax, materials and essential cases, Federation Press (2012) (Christine is the author of the GST chapter).

Editor:

Christine Peacock (ed), GST in Australia: Looking forward from the First Decade, Thomson Reuters (2011).