Federation Business School

Christine Peacock

Location:Mt Helen,
Building B,
Phone:5327 6164


Research Interests

Taxation Law - FOR code 180125

Current research project

Christine is completing a Doctor of Philosophy in Taxation at the University of Canterbury on the GST/VAT treatment of immovable property.



Malaysian GST Handbook (2015, Sweet & Maxwell).

Edited Books

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

Book chapters

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).

Journal articles (all references are to the 2019 Australian Business Deans Council journal quality list)

Level B

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.

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.

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

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

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

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

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 (B).

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

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

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

Level C

Christine Peacock, "Place of supply in Malaysia's new GST" (2015) Australian GST Journal (C).

For details of Christine’s other publications see: https://www.linkedin.com/in/christine-peacock-79374327/