Dr Thea Voogt

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 interests are focuses on two areas:

  • Corporate governance theory and the duties, roles, responsibilities and skills of directors, with a distinct focus on listed companies.
  • The impact of Income Tax Law on small businesses, small business restructure, succession planning and the taxation of discretionary trusts. She currently holds two research grants focused on the taxation of discretionary trust.

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 Johannesburgcwhere 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
  • 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
  • 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
  • The role of technology in tax compliance
    Studying the impact of technology on tax compliance and tax collection among individual taxpayers. Formulating innovative strategies and policy positions to reduce complexity in the tax affairs of individual taxpayers

Research Impacts

Thea's corporations law and corporate governance research makes a significant contribution to explain the skills, roles, duties and responsibilities of non-executive directors. Non-executive directors make up the vast majority of boards at the largest listed companies in Australia. Non-executive directors are not involved in the day-to-day business of a company, but their legal duties are no different to those of executive directors. A deeper understanding of the position of non-executive directors positively impacts corporate governance and reduces the expectation gap between the public's perception of what non-executive directors do, and their legal duties.

Thea's tax-focused research makes a contibution to legislative reform, and finds practical solutions to the problems of small businesses, family trusts and primary producers.

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

  • Doctor Philosophy

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Publications

Featured Publications

Journal Article

Other Outputs

PhD and MPhil Supervision

Current Supervision

  • Doctor Philosophy — Associate Advisor

    Other advisors:

  • Doctor Philosophy — Associate Advisor

    Other advisors: