Dr Thea Voogt

Senior Lecturer

School of Law
Faculty of Business, Economics and Law
t.voogt@law.uq.edu.au
+61 7 334 67540

Overview

Thea Voogt is a Senior Lecturer at the TC Beirne School of Law, specialising in taxation law, corporate governance law and corporations law. Thea is a chartered accountant, holds a Doctorate in Financial Management and Master of International Commercial Law (UQ).

Thea is an award-winning law teacher. She is the 2017 recipient of the prestigious UQ Business, Economics & Law Faculty Teaching Award for her innovative, student-centred, technology-driven collaborative approach to teaching the law to commerce students. She received the 2016 'Insprired me to learn' Award for Teaching Excellence in an undergraduate compulsory course at the TC Beirne School. She was also awarded the 2015 Award for Teaching Excellence in an undergraduate compulsory course at the TC Beirne School of Law.

Her research is focuses on three areas:

  • The impact of Income Tax Law on small businesses, small business restructure, succession planning and the taxation of discretionary trusts.
  • Small firm and small family firm business structures, focusing on family farming and regional businesses.
  • Corporate governance theory and the duties, roles, responsibilities and skills of directors in listed companies.

Thea is the Research Program Leader for Governance, Science, Technology and the Law at the Australian Institute for Business and Economics: https://aibe.uq.edu.au She is also a Fellow of the Australian Centre for Private Law.

Prior to joining the University of Queensland, Thea was Professor in Accounting and the CEO (Principal Officer) of the superannuation funds of the University of Johannesburg, where she also managed large tenders for that institution. Over her career in South Africa, she was closely involved with the South African Institute of Chartered Accountants as researcher, presenter, guest speaker, umpire and question setter for the national qualifying exam for chartered accountants. Thea was a ministerial appointment to the Board of the South African Qualifications Authority (SAQA), and served on the board of the Southern African Accounting History Centre.

Research Interests

  • Income Tax Law for small businesses
    Finding practical solutions to the tax problems, compliance burden and red tape that small businesses in Australia face
  • The taxation of discretionary trusts
    Formulating innovative tax policy to address the uncertainty that exists with the taxation of discretionary trusts, with a particular focus on farming trusts and family trust elections
  • Directors' duties to govern corporations
    Towards an understanding of the duties, roles, responsibilities and skills of company directors, with a particular focus on the position of non-executive directors in listed companies and the impact of technology on corporate governance

Research Impacts

Thea's research focused on small businesses and their business structures fills an important gap in multi-disciplinary research in Australia.

As part of a five year project starting in 2019, Thea's research involves a longitudinal pilot study of small businesses in the RAPAD-region of Central West Queensland. RAPAD is the peak regional economic development body for Outback Queensland in the Central West. The RAPAD-region spans the seven local council areas of: Barcaldine, Barcoo, Blackall-Tambo, Boulia, Diamantina, Longreach and Winton. Central to the pilot study are family farms and the integration between family farms and town businesses in this agriculturally focused and small firm dominated region.

The pilot study involves the further development and dissemination of best practice for rural financial counselling services working together with RAPAD as project partner, as well as remote, rural and regional economic policy development to create tangible research impact in Outback Queensland.

Qualifications

  • Master of International Commercial Law, The University of Queensland
  • Bachelor of Commerce (Hons), Rand Afrikaans University
  • Master of Commerce (Accounting), Rand Afrikaans University
  • Doctor of Commerce, Rand Afrikaans University

Publications

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Supervision

  • Doctor Philosophy

View all Supervision

Publications

Featured Publications

Book Chapter

  • Stiglingh, M., Hamel, E.M., Venter, J.M.P., De Clercq, B., Howell, R. and Voogt, Thea (2003). Belasting op Toegevoegde Waarde. In 'n Studentebenadering tot Inkomstebelasting (pp. 1-67) Durban, South Africa: LexisNexis Butterworths.

  • Hamel, E. H., Stiglingh, M., Venter, J. M. P., De Clercq, B., Howell, R. and Voogt, T. L. (2003). Value-added tax. In A student's approach to income tax: business activities (pp. 1-67) Durban, South Africa: LexisNexis Butterworths.

Journal Article

Other Outputs

PhD and MPhil Supervision

Current Supervision

  • Doctor Philosophy — Associate Advisor

    Other advisors: