Skip to main content

Ms. Christine Peacock

Lecturer, Commercial and Private Law

Business Group B



Berwick Campus, Online


Christine Peacock’s area of expertise is GST and her main research interest is in the design and reform of GST/VAT systems. Christine is regularly called on by the media to comment on taxation topics.

Christine has received several research grants and has over 20 publications, many in international peer-reviewed journals. She 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 involved in editing the International VAT Monitor and the World VAT Database at the International Bureau of Fiscal Documentation.

Christine is a Lecturer in commercial and private law at Federation University Australia and is currently undertaking doctoral studies in taxation at the University of Canterbury, New Zealand, investigating the GST/VAT treatment of real property.

Field of Research

  • Taxation law

Shifting from pre-paid to periodic GST on the consumption of residential premises

  • Journals

What does it take to make a house new?

Australia’s Goods and Services Tax (GST), like many Value Added Tax (VAT) systems, ...

  • Journals

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 ...

  • Journals

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...

  • Journals

Cross border supplies and Australia's GST

  • Journals

Malaysian GST Handbook

  • Book

Place of supply in Malaysia's new GST

  • Journals

VAT Committee - Guidelines 2014 - 2015

This overview contains the Guidelines adopted by the VAT Committee on 20 October 2014, 30 March...

  • Journals

Taxing the consumption of owner-occupied residential housing

From the perspective that VAT/GST is a tax on final consumption, the tax treatment of...

  • Journals

Residential land under Australian GST

When GST was introduced in Australia, it was supposed to be simpler than the wholesale sales tax...

  • Journals