Dr. Christine Peacock
Senior Lecturer, Law
Campus
Biography
Dr Christine Peacock is a senior lecturer in law and an internationally published expert in taxation law. She has more than 20 years’ experience teaching undergraduate and postgraduate law units. Her work to date has focused on GST and VAT reform, taxation of housing and property, and comparative tax law.
Christine is the course coordinator of undergraduate business degrees and has played a central role in developing the Bachelor of Business, Bachelor of Business Transformation, and Bachelor of Professional Accounting. She is a member of the Tax Institute Higher Education Teaching and Learning Committee and has held full-time academic appointments at RMIT University, Deakin University, and Monash University.
Her research is informed by extensive international industry experience, including senior roles at KPMG Malaysia during the introduction of GST and at the International Bureau of Fiscal Documentation in Amsterdam. Christine is the author of the Malaysian GST Handbook and was the editor of GST in Australia: Looking Forward from the First Decade. Her research is widely cited and has been translated into public commentary, including in the Conversation.
Fields of research
- Taxation law
Available for
HDR Supervision
Professional Comment
HDR Examiner
More about Christine
Qualifications
- Doctor of Philosophy in Taxation, University of Canterbury
- Graduate Certificate in Tertiary Teaching and Learning, RMIT University
- Master of Laws (Legal Practice, Skills and Ethics), Monash University
- Bachelor of Laws (Honours)/Bachelor of Commerce (Accounting), Deakin University
Accreditations
- Admitted as a Barrister and Solicitor of the Supreme Court of Victoria
Areas of interest
- Taxation law, with a focus on goods and services tax (GST) and value added tax VAT)
- Comparative indirect tax design and reform
- Taxation of housing and residential premises
- Tax literacy and democratic participation
- Technology and digitalization in tax administration and education
- Regional tax policy and community impact
Areas of expertise
Christine has expertise in GST and VAT design and reform, with particular emphasis on the taxation of residential property and housing consumption. Her work combines doctrinal and comparative tax law analysis with policy evaluation, drawing on international experience, and a strong understanding of administrative and compliance considerations.
Since completing her PhD in 2023, her research has developed along two connected streams:
- Comparative and doctrinal analysis of GST/VAT systems, including the treatment of housing across jurisdictions
- Tax literacy, democratic participation, and implications of digital technologies for tax administration and education, with a particular emphasis on regional Australia.
Christine undertakes research in collaboration with the Future Regions Research Centre and academic partners at Australian universities, and engages with professional, policy and communities' audiences through applied research, public commentary, and targeted workshops.
Grants
- Peacock, C. 2020. ‘Benchmark treatment of residential accommodation under a GST/VAT’, Federation Business School Small Research Grant. ($1,000)
- Peacock, C. 2011. “The implications of legal entities making tax-free supplies outside the scope of their enterprises and suggested legislative responses”, Graduate School of Business and Law, RMIT University. ($9,699)
- Peacock, C. 2010. “Students learning about culture in an age of globalization”, Global Cities Research Institute, RMIT University. ($5,182)
- Peacock, C. 2009. “Does vacant land form part of the definition of residential premises so as to qualify for concessional tax treatment”, School of Accounting and Law, RMIT University. ($3,600)
- Peacock, C. 2008. “Should the definition of residential premises for GST purposes be based on intended use or physical characteristics?” Faculty of Business and Law Developing Researcher Grant, Deakin University. ($4,042)
Awards
- 2019: Australasian Tax Teachers Association Promoting Women in Tax Academia Scholarship
- 2024: Commendation for Excellence in Learning and Teaching in the Institute of Innovation, Science and Sustainability, Federation University Australia
- Taxation law
- Business and commercial law
- Corporate and organisational law
Specialist roles
- Member, Tax Institute Higher Education Teaching and Learning Committee
- Course Coordinator, undergraduate business degrees
- Peacock, Christine. “Buying a Renovated Home? You Could Be Up for an Extra 10% GST, but It’s a Grey Area. Here’s a Way to End the Uncertainty.” The Conversation, 1 February 2024.
- Peacock, Christine. “Who Will Be Getting Tax Cuts under the New Albanese Plan?” Austaxpolicy, 25 January 2024.
- Peacock, Christine. “Shifting from Prepaid to Periodic GST on the Consumption of Residential Premises.” Austaxpolicy, 20 November 2023.
- Peacock, Christine. “The GST/VAT treatment of supplies of residential premises: a new approach.” Doctoral thesis, University of Canterbury.
- Peacock, Christine. “Selling Your Business? Here’s How Small Business CGT Concessions Could Save You Thousands.” Federation University Newsroom.
- Peacock, Christine. “Ticking All the Boxes at Tax Time.” Federation University Newsroom.