Dr. Christine Peacock
Lecturer, Commercial and Private Law
Christine Peacock is an active early career researcher with more than 20 publications. The focus of her research so far has been taxation law, particularly the design and reform of goods and services tax (GST) and value added tax (VAT) systems (from an international perspective).
A career break from academia where Christine held a leadership role at KPMG Malaysia during the introduction of GST in Malaysia and worked at the leading cross-border tax expertise provider in Amsterdam has enriched her research which has been cited as an example of comparative tax scholarship.
Christine authored the Malaysian GST Handbook (Sweet & Maxwell, 2015) and edited the book GST in Australia: Looking forward from the First Decade (Thomson Reuters, 2011). She was formerly the General Editor of the Australian GST Journal and was involved in editing the International VAT Monitor and the World VAT Database at the International Bureau of Fiscal Documentation.
Further details regarding Christine are available here: https://federation.edu.au/institutes-and-schools/iiss/staff-profiles/staff-profiles/peacock_christine.
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Shifting from pre-paid to periodic GST on the consumption of residential premises
Including Imputed Rent in the GST Base
What does it take to make a house new?
Australia’s Goods and Services Tax (GST), like many Value Added Tax (VAT) systems, ...
How could sales of residential premises between otherwise unregistered homeowners be brought into the VAT base?
In jurisdictions with a value added tax (‘VAT’), the normal practice is that sales of existing ...
Is there a viable way to tax the consumption of immovable property that is more consistent with the economic objective of the VAT?
The design of value added tax (VAT)(dagger) systems is generally based on an assumption known as...
Cross border supplies and Australia's GST
Malaysian GST Handbook
Place of supply in Malaysia's new GST
VAT Committee - Guidelines 2014 - 2015
This overview contains the Guidelines adopted by the VAT Committee on 20 October 2014, 30 March...
Taxing the consumption of owner-occupied residential housing
From the perspective that VAT/GST is a tax on final consumption, the tax treatment of...
The Personal vs Business Distinction in Tax Law
Income tax: materials and essential cases, Eighth edition
GST in Australia : looking forward from the first decade
Residential land under Australian GST
When GST was introduced in Australia, it was supposed to be simpler than the wholesale sales tax...
Nine Steps to Internationalise a Tax Law Curriculum: Discussing Another Country's Laws
What is an input-taxed supply of used residential premises?
Why Simple GST Treatment of Real Property is Important
Book review: GST in Retrospect and Prospect, Krever and White (eds)
Book Review: Krever and White (Eds), GST in Retrospect and Prospect
Book Review: Richard Krever (ed), VAT in Africa
Changes to the Australian GST Immovable Property 'Margin Scheme'