Christine Peacock

Studying towards a Doctor of Philosophy in Taxation
Is there a way to tax the consumption of owner-occupied housing which is more consistent with the VAT policy objective of taxing consumption compared to the current approach?

Country of origin: Australia
Christine Peacock

Christine is a part-time PhD student at the University of Canterbury and full-time Lecturer at Federation University Australia. Christine's main research interest is the design and reform of GST systems. She has over 20 publications. Christine authored the Malaysian GST Handbook (published by Sweet & Maxwell), and edited the book GST in Australia: Looking forward from the First Decade (published by Thomson Reuters). 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. Her research is largely comparative and draws on her experience in working as a GST/VAT specialist at the IBFD in Amsterdam and as a Director at a Big 4 accounting firm during the implementation of GST in Malaysia.

Supervisors:

Primary Supervisor: Adrian Sawyer
Co-Supervisor: Andrew Maples

Research Interests

Design and reform of GST systems

Working thesis title

Is there a way to tax the consumption of owner-occupied housing which is more consistent with the VAT policy objective of taxing consumption compared to the current approach?

Academic History

2017 to present- Lecturer in Law- Federation University Australia

2015- 2016- Senior VAT Specialist- International Bureau of Fiscal Documentation

2009-2014- Lecturer in Taxation- RMIT University Australia

2008-2008- Associate Lecturer- Deakin University Australia

2005-2008- Assistant Lecturer- Monash University Australia

Professional History

2014-2015- Director- KPMG Malaysia

Publications

Christine Peacock, What does it take to make a house new? (2021) 50(1) Australian Tax Review, 22-42. https://search.informit.org/doi/10.3316/agispt.20210603047810

Christine Peacock, How could sales of residential premises between otherwise unregistered homeowners be brought into the VAT base? (2019) 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. 

Christine Peacock, Malaysian GST Handbook (2015, Sweet & Maxwell) 

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) 15 Australian GST Journal 25-28.

Christine Peacock, The concept of supply in Malaysia's new GST (2015) 13 ASEAN Tax Bulletin.

Christine Peacock, Malaysia's new GST - some fundamental issues to grasp (2014) 35 ASEAN Tax Bulletin.

Christine Peacock, World experiences help Malaysia's GST (2014) 37 ASEAN Tax Bulletin. 

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

Christine Peacock, The personal vs business distinction in tax law (2013) 6(1) Tax and Law 16-35.

Michael Kobetsky, Ann O'Connell, Catherine Brown, Rodney Fischer and Christine Peacock, Income tax, materials and essential cases, Federation Press (2012).

Christine Peacock (ed), GST in Australia: Looking forward from the First Decade, Thomson Reuters (2011). 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 113-126.

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

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

Christine Peacock, Book review: GST in retrospect and prospect, Krever and White (eds) (2008) Australian GST Journal 226-227. 

Christine Peacock, Book review: Richard Krever and David White (eds), GST in Retrospect and Prospect (2008) 19(4) International VAT Monitor 281-388.

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

Presentations

Christine Peacock, "Judicial interpretation regarding the VAT treatment of residential premises: An analysis involving the traditional and modern VAT" (Presentation at the Australasian Tax Teachers Association conference, 2020).

Christine Peacock, "Using Imputed Values to Tax the Consumption of Owner-Occupied Housing on a Periodic Basis" (Presentation at the Australasian Tax Teachers Association Conference, 2018).

Christine Peacock, "How VAT could be imposed on imputed rent" (Presentation and the Queensland Tax Researcher's Symposium, 2018). 

Christine Peacock, "Taxing the consumption of housing" (Presentation at the University of Lund, Sweden, 2013).

Christine Peacock, "Judicial concepts of an "enterprise" for VAT purposes, with particular reference to the activities of holding companies" (Presentation at the University of Ferrara, Italy, 2013).

Christine Peacock, "Judicial concepts of an "enterprise" for VAT purposes, with particular reference to investment activities" (Presentation at the University of Ferrara, Italy, 2013).

Christine Peacock, "Suggestions regarding the VAT treatment of real estate in China" (Presentation to the Ministry of Finance, Beijing, 2013). 

Christine Peacock, "International VAT principles" (Presentation at the Chinese University of Finance and Economics, Beijing, 2013).

Christine Peacock, "The concept of an enterprise in VAT law" (Presentation at the Chinese University of Political Science and Law, Beijing, 2013). 

Christine Peacock, "An international issue: The need to clarify the personal vs business distinction" (Presentation at the University of Seoul International Tax Conference, 2013).

Christine Peacock, "Taxing the consumption of housing" (Presentation at the Australasian Tax Teachers Association Conference, Auckland, 2013).

Christine Peacock, "GST revisited: Why the world likes it and should Hong Kong have it?" (Presentation at the Chinese University of Hong Kong, 2013).

Christine Peacock and Richard Krever, "Juicial concepts of an enterprise for GST purposes" (Presentation at the company law and tax law in the post-GFC era conference, Italy, 2012). 

Chair at "Women and Tax workshop" (2010), run by the Women and Work Research Cluster, Centre for Governance, Work and Technologies, RMIT, the National Foundation for Australian women; and University of Melbourne Law School Tax Group.

Christine Peacock, "The Global Tax Lawyer: Learning and Teaching Strategies to Promote Understanding of Intercultural and International Issues in Taxation Law" (Presentation to the Australasian Law Teachers Association Annual Conference, 2010).

Christine Peacock, "How much land should be regarded as part of a "residential premises" for GST purposes?" (Presentation to the Australasian Tax Teachers Association Annual Conference, 2010).

Christine Peacock, "Defining residential premises for GST purposes in Australia: Developing a sustainable definition with reference to the experience of New Zealand, Canada and the United Kingdom" (Presentation to the Australasian Tax Teachers Association Annual Conference, 2009).

Christine Peacock, "Lessons to Learn from the TFN system" (Presentation to the Australasian Law Teachers Association Annual Conference, 2007).