Dr Thea Voogt

Senior Lecturer

School of Law
Faculty of Business, Economics and Law
+61 7 334 67540


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 'Inspired 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:

  • Small firm and small family firm business structures, with a particular focus on family farming, regional businesses and discretionary trusts.
  • The impact of Income Tax Law on small businesses and agriculture.
  • 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 Chief Executive Officer (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 held 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

  • Small and family firm taxation in Australia
    The taxation of small businesses in Australia is extremely complex and lacks policy consistency and direction. Income tax often plays too large a part in business structure decisions. Marked differences exist between small business profits, taxable income and business owners’ access to business-generated cash. Family firms are ubiquitous in Australia, but no tax policy exist for family firms. This project uses evidence-based research to develop small business and family firm tax policy, and business restructure and cash flow strategies. The project focuses particularly on small businesses and farming in remote, rural and regional Australia, partnering with RAPAD (www.rapad.com.au), the peak regional economic development body for Outback Queensland in the Central West of the State in a three year pilot study entitled: The impact of business form and access to cash on Central West Queensland primary producers and small businesses: RAPAD region policy solutions, scalable rural economic development and business innovation.
  • Small Australian firm business structures
    Small businesses and family firms dominate Australia’s economy. These sole trader, partnership, company and trust structures exist within a legal framework of rights and obligations that drive a number of interrelated aspects of the business, including: the ways in which participants are able to benefit from the business through ownership interests, employment rights or discretionary entitlements; the formality of business decision; the taxation of economic benefits; the reporting of business, tax and participant transactions; the extent to which a merging of firm and personal finances is appropriate; the availability of after-tax cash flow; participants’ personal liability for firm debts; and methods to introduce new capital or transfer existing ownership rights. This research project uses a multi-faceted theoretical framework to explore four research themes: 1. The factors that drive business structure selection. 2. Participants’ understanding of the legal nature of their firm participation rights. 3. The merging between firm and participant personal finances. 4. Tools and strategies to plan for, manage and take advantage of the business structure adopted
  • Directors' duties and skills
    In Australia, the vast majority of listed company boards are made up of independent non-executive directors. Their legal obligations are no different to the position of a director in a private company, but their participation in the day-to-day operations of the company is very different. On the basis that the decisions of listed company directors are focused on strategy and risk, and on the direction of the corporation and its culture, what skills should the directors have? How do they fulfil their legal obligations if they are not present and involved in the day-to-day activities?

Research Impacts

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

As part of a five year project, Small Australian firm business stuctures, Thea is conducting 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 government 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 also involves the development of best practice for rural financial counselling services working together with RAPAD as project partner, as well as remote, rural and regional economic and tax policy development that impact Outback Queensland. Small Australian firm business structures is a collaborative project between Prof Ross Grantham (TC Beirne School of Law, UQ), Prof Martie-Louise Verreynne (UQ Business School) and Dr Thea Voogt.




  • 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


View all Publications


View all Grants


  • Doctor Philosophy

View all Supervision


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

Conference Publication

Other Outputs

Grants (Administered at UQ)

PhD and MPhil Supervision

Current Supervision

  • Doctor Philosophy — Associate Advisor