Thea Voogt is a Senior Lecturer in the School of Law. She specialises in corporate governance and corporations law, business structure innovation, and income tax law.
Thea leverages her significant business experience in senior executive roles and her background as a chartered accountant in industry projects. She 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. She also received the 2016 Inspired me to learn Award for Teaching Excellence in an undergraduate compulsory course, and the 2015 Award for Teaching Excellence in an undergraduate compulsory course from the UQ School of Law.
Her research focuses on four areas.
Small firm and family firm business structures, focusing on family farming and regional business innovation. UQ Research Impact feature Surviving the dry spell https://bit.ly/2WpWLou
Thea spends significant time in Central Western Queensland, conducting a pilot study with industry partners RAPAD https://www.rapad.com.au/research/ and RFCSNQ https://www.rfcsnq.com.au/resources/programs/. The study is supported by Longreach-based accounting firm Ringrose Button http://www.rbca.com.au/ and Walsh Accounting http://www.walshaccounting.com.au/ in Barcaldine, and works with farmers, business owners and community leaders. The study is the first of its kind to focus on how the law and accounting intersects in small business structures.
Duties, roles, responsibilities and skills of non-executive directors (NEDs). NEDs dominate listed company boards. Thea’s research looks at the tension between the statutory duty of care and diligence of NEDs, and their practical involvement in the day-to-day activities of the corporation and how their role in risk management is framed in contemporary corporate governance codes across the globe.
The impact of income tax law on small business structures. Thea’s research focuses on the combination of legal structures that small firms and particularly primary producers use to conduct their business, which is often influenced by income tax law. The project contrasts the legal constraints of different business forms, to participants’ practical access to cash. Research into the structure of farm businesses in Australia is an ABARES priority.
Mutual ownership of infrastructure. The key to unlocking the potential of mutual ownership of infrastructure lies in identifying the right business model that suits the different investment horizons and returns that participants seek. A successful business model relies upon a strong foundation that sets out the legal rights and obligations of participants. Thea’s research takes a practical approach to mutual ownership of infrastructure, ranging in focus from farm cluster fences, to drone technology investments.
Prior to joining UQ, Thea was the CEO (Principal Officer) of the superannuation funds of the University of Johannesburg, a Professor in Accounting and managed large tenders for this institution. Over the course of her career in South Africa, she was closely involved with the South African Institute of Chartered Accountants as sought-after speaker, researcher and umpire for the national qualifying exams for chartered accountants. Thea also held a Ministerial appointment to the Board of the South African Qualifications Authority (SAQA).
She is the research program leader for Governance, Regulation and the Law at the Australian Institute for Business and Economics https://aibe.uq.edu.au and a Fellow of the Australian Centre for Private Law.
Surviving the dry spell: UQ Research Impact feature https://bit.ly/2WpWLou
Dr Thea Voogt leads a three-year pilot study to discover the best ways to structure family businesses in Queensland’s drought-affected regions to ensure they not only survive but thrive. The study is a first of its kind to focus on how the law and accounting intersects in small business structures.
Partnering with the Remote Area Planning and Development Board and Rural Financial Counselling Service North Queensland, the team works with farmers, business owners and community leaders across the local government areas of Barcaldine, Barcoo, Blackall-Tambo, Boulia, Diamantina, Longreach and Winton. A unique feature of the project is the high levels of trust between participants and the researchers that involve private and confidential access to income tax returns and business financial statements.
The pilot study is part of a larger collaborative project Small Australian firm business structures. The research team comprises Prof Ross Grantham (UQ School of Law), Prof Martie-Louise Verreynne (UQ Business School) and Dr Thea Voogt.
Journal Article: Director appointments: expressing board care and diligence
Voogt, Thea and Verreynne, Martie-Louise (2018). Director appointments: expressing board care and diligence. UNSW Law Journal, 41 (4), 1335-1367.
Journal Article: A conceptual assessment of board skills in ASX100 companies
Voogt, Thea (2018). A conceptual assessment of board skills in ASX100 companies. Australian Business Law Review, 46 (4), 218-236.
Journal Article: Tall trees and digital literacy: Lessons from Palkon v Holmes
Voogt, Thea (2017). Tall trees and digital literacy: Lessons from Palkon v Holmes. Australian Journal of Corporate Law, 31 (3), 344-369.
Journal Article: After all the talk, what is the Turnbull government actually doing for small business?
Verreynne, Martie-Louise and Voogt, Thea (2017, 02 16). After all the talk, what is the Turnbull government actually doing for small business? The Conversation
RFCNSQ 2019-2020 PMC Monitoring services
(2019–2021) Central Western Queensland Remote Area Planning and Development Board
Pilot study: Business structures and access to cash
(2019) Central Western Queensland Remote Area Planning and Development Board
Director appointments: expressing board care and diligence
Voogt, Thea and Verreynne, Martie-Louise (2018). Director appointments: expressing board care and diligence. UNSW Law Journal, 41 (4), 1335-1367.
A conceptual assessment of board skills in ASX100 companies
Voogt, Thea (2018). A conceptual assessment of board skills in ASX100 companies. Australian Business Law Review, 46 (4), 218-236.
Tall trees and digital literacy: Lessons from Palkon v Holmes
Voogt, Thea (2017). Tall trees and digital literacy: Lessons from Palkon v Holmes. Australian Journal of Corporate Law, 31 (3), 344-369.
After all the talk, what is the Turnbull government actually doing for small business?
Verreynne, Martie-Louise and Voogt, Thea (2017, 02 16). After all the talk, what is the Turnbull government actually doing for small business? The Conversation
Belasting op Toegevoegde Waarde
Stiglingh, M., Hamel, E.M., Venter, J.M.P., De Clercq, B., Howell, R. and Voogt, Thea (2003). Belasting op Toegevoegde Waarde. '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. A student's approach to income tax: business activities. (pp. 1-67) Durban, South Africa: LexisNexis Butterworths.
Director appointments: expressing board care and diligence
Voogt, Thea and Verreynne, Martie-Louise (2018). Director appointments: expressing board care and diligence. UNSW Law Journal, 41 (4), 1335-1367.
A conceptual assessment of board skills in ASX100 companies
Voogt, Thea (2018). A conceptual assessment of board skills in ASX100 companies. Australian Business Law Review, 46 (4), 218-236.
Articulating care, skill and diligence standards for non-executive directors
Voogt, Thea (2017). Articulating care, skill and diligence standards for non-executive directors. Company and Securities Law Journal, 35 (2), 128-148.
Tall trees and digital literacy: Lessons from Palkon v Holmes
Voogt, Thea (2017). Tall trees and digital literacy: Lessons from Palkon v Holmes. Australian Journal of Corporate Law, 31 (3), 344-369.
After all the talk, what is the Turnbull government actually doing for small business?
Verreynne, Martie-Louise and Voogt, Thea (2017, 02 16). After all the talk, what is the Turnbull government actually doing for small business? The Conversation
The effects of the global financial crisis on Top 40 CFOs
Voogt, Thea (2011). The effects of the global financial crisis on Top 40 CFOs. Journal of Economic and Financial Sciences, 4 (2), 367-390.
An exploratory study of the focus areas of South African Top 40 company CFOs
Voogt, Thea (2010). An exploratory study of the focus areas of South African Top 40 company CFOs. Meditari, 18 (1), 76-92. doi: 10.1108/10222529201000006
Voogt, Thea and Marx, Ben (2010). Audit committee responsibilities vis‐á‐vis internal audit: how well do Top 40 FTSE/JSElisted companies shape up?. Meditari, 18 (1), 17-32. doi: 10.1108/10222529201000002
The engagement decision in medium audit practice in South Africa
Steyn, Dirk A., Voogt, Thea L. and Marx, Ben (2007). The engagement decision in medium audit practice in South Africa. Journal of Economic and Financial Sciences, 1 (2), 171-184.
Behavioural finance – a valuable supplement to classical financial theory
Rob Jurd and Thea Voogt (2004). Behavioural finance – a valuable supplement to classical financial theory. Research Journal of the Department of Accountancy, University of Johannesburg, 9 (10), 31.
Dividend Policy and the Value of a Company
Koorts, Johan and Voogt, Thea (2004). Dividend Policy and the Value of a Company. Research Journal of the Department of Accountancy, University of Johannesburg, 9 (10), 16-16.
Academic Autonomy Versus Government Intervention - a Financial Perspective
Voogt, Thea (2002). Academic Autonomy Versus Government Intervention - a Financial Perspective. Research Journal of the Department of Accountancy, University of Johannesburg, 8 (9), 21-21.
Practical suggestions for successful tender procedures
Thea Voogt (2002). Practical suggestions for successful tender procedures. Research Journal of the Department of Accountancy, University of Johannesburg, 6 (7), 22.
Governance in institutions of higher education
Thea Voogt (2001). Governance in institutions of higher education. Research Journal of the Department of Accountancy, University of Johannesburg, 7 (8), 3.
The Use of CoBIT in Small and Medium Size Accounting Firms to Identify CIS Risks
Sander, Korien and Voogt, Thea (2000). The Use of CoBIT in Small and Medium Size Accounting Firms to Identify CIS Risks. Research Journal of the Department of Accountancy, University of Johannesburg, 6 (7), 29-29.
The role of IT governance in corporate governance
Thea Voogt (2000). The role of IT governance in corporate governance. Research Journal of the Department of Accountancy, University of Johannesburg, 6 (7), 22.
Drought and taxes: the battler's journey to self-reliance
Voogt, Thea (2023). Drought and taxes: the battler's journey to self-reliance. Deus Ex Machine: Law - Technology - Humanities 2023, Brisbane, QLD, Australia, 11 - 14 December 2023. Brisbane, QLD, Australia: Queensland University of Technology.
Self-Regulated v Contact-Based Learning in Undergraduate Tax Courses
Voogt, Thea, Robinson, Rhonda and Chen, Sue (2023). Self-Regulated v Contact-Based Learning in Undergraduate Tax Courses. Queensland Tax Researcher Symposium 2023, Brisbane, QLD Australia, 30 June 2023. Brisbane, QLD Australia: The University of Queensland.
Evaluating the self-reliance impact of Farm Management Deposits
Voogt, Thea (2022). Evaluating the self-reliance impact of Farm Management Deposits. Rural Financial Counselling Service National Providers Forum, Cairns, QLD, Australia, 21-22 July 2022. Cairns, QLD, Australia:
Measuring the Impact of Drought Policy Tools on Self-Reliance
Voogt, Thea (2022). Measuring the Impact of Drought Policy Tools on Self-Reliance. Queensland Tax Researcher Symposium, Brisbane, Australia, 8 July 2022. Brisbane, Australia:
Farm Management Deposits and Farmgate Self-Reliance: implications for rural financial counselling
Voogt, Thea (2022). Farm Management Deposits and Farmgate Self-Reliance: implications for rural financial counselling. Rural Financial Counselling Service North Queensland conference, Townsville, QLD Australia, 8-9 June 2022. Townsville, QLD Australia: RFCSNQ.
Farm management deposits and farmgate self-reliance
Voogt, Thea (2022). Farm management deposits and farmgate self-reliance. Australasian Tax Teachers' Association Annual Conference, Christchurch, New Zealand, 19-20 January 2022.
The efficacy of farm management deposits in prolonged drought conditions
Voogt, Thea (2021). The efficacy of farm management deposits in prolonged drought conditions. Queensland Tax Researcher Symposium, Brisbane, QLD, Australia, 9 July 2021. Brisbane, Australia: Griffith University.
Family trust elections: is it time to wind back ongoing income tax concessions?
Voogt, Thea (2020). Family trust elections: is it time to wind back ongoing income tax concessions?. 2020 Australasian Tax Teachers Association Conference, Hobart, TAS Australia, 22-24 January 2020. Sydney, NSW Australia: Australasian Tax Teachers Association.
Discretionary trust accounting: truth or deception?
Voogt, Thea (2019). Discretionary trust accounting: truth or deception?. AFAANZ 2019, Sofitel, Brisbane, 7-9 July 2019. Brisbane, QLD Australia: Accounting and Finance Association of Australia and New Zealand.
Dissecting the Australian Labor Party’s tax policy on family trusts
Voogt, Thea (2019). Dissecting the Australian Labor Party’s tax policy on family trusts. 10th Queensland Tax Researcher Symposium, University of Queensland, 3 July 2019. Brisbane, QLD Australia: UQ School of Law.
Voogt, Thea (2019). Income tax and trust law perspectives of the practical disregard of legal form in discretionary family trading trusts. Australasian Tax Teachers Association conference, Perth, Australia, 16-18 January 2019. Sydney, NSW, Australia: UNSW Business School UNSW.
Resilient and committed: embracing adult life with ADHD
Marshallsay, Jessica and Voogt, Thea (2022, 10 01). Resilient and committed: embracing adult life with ADHD UQ Contact magazine
RFCSNQ - Change conversations: Quarter 1 and Quarter 2 2020-2021 operational year
Voogt, Thea (2021). RFCSNQ - Change conversations: Quarter 1 and Quarter 2 2020-2021 operational year. 2020-2021 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
RFCSNQ - Change conversations: Quarter 1 2020-2021 operational year
Voogt, Thea (2020). RFCSNQ - Change conversations: Quarter 1 2020-2021 operational year. 2020-2021 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
RFCSNQ review of the 2019-2020 operational year
Voogt, Thea (2020). RFCSNQ review of the 2019-2020 operational year. Review of the 2019-20 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
RFCSNQ Quarter 3 of 2019-20 review of the 2019-20 operational year
Voogt, Thea (2020). RFCSNQ Quarter 3 of 2019-20 review of the 2019-20 operational year. Review of the 2019-20 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
National drought and North QLD flood response and recovery agency briefing notes
Voogt, Thea (2020). National drought and North QLD flood response and recovery agency briefing notes. Winton, QLD, Australia: UQ School of Law.
RFCSNQ Quarter 2 of 2019-20: Review of the 2019-20 operational year
Voogt, Thea (2020). RFCSNQ Quarter 2 of 2019-20: Review of the 2019-20 operational year. Review of the 2019-20 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
Place-value economic development in remote Queensland
Voogt, Thea (2019). Place-value economic development in remote Queensland. Rural Economies Centre of Excellence Publications St Lucia, QLD, Australia: Rural Economies Centre of Excellence.
RFCSNQ Quarter 1 of 2019-20: Review of the 2019-20 operational year
Voogt, Thea (2019). RFCSNQ Quarter 1 of 2019-20: Review of the 2019-20 operational year. Review of the 2019-20 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
RFCSNQ: Operationalising the national objectives of rural financial counselling
Voogt, Thea (2019). RFCSNQ: Operationalising the national objectives of rural financial counselling. Brisbane, QLD, Australia: TC Beirne School of Law.
Research project to aid business
Editor and Voogt, Thea (Contributor) (2019, 05 24). Research project to aid business Barcoo Independent 4-4.
Articulating care, skill and diligence for non-executive directors
Voogt, Thea (2016). Articulating care, skill and diligence for non-executive directors. Master's Thesis, T.C. Beirne School of Law, The University of Queensland.
Directors' statutory duty of care and diligence in the context of information technology
Voogt, Thea (2015). Directors' statutory duty of care and diligence in the context of information technology. Master's Thesis, T.C. Beirne School of Law, The University of Queensland.
The CFO of the future: the effects of the Global Financial Crisis
Voogt, Thea (2010). The CFO of the future: the effects of the Global Financial Crisis. Johannesburg, South Africa: South African Institute of Chartered Accountants.
The South African CFO of the future
Voogt, Thea (2008). The South African CFO of the future. Thought Leadership series Johannesburg, South Africa: South African Institute of Chartered Accountants.
RFCNSQ 2019-2020 PMC Monitoring services
(2019–2021) Central Western Queensland Remote Area Planning and Development Board
Pilot study: Business structures and access to cash
(2019) Central Western Queensland Remote Area Planning and Development Board