Dr Diane Kraal - Researcher Profile

Dr Diane Kraal

Address

Department of Business Law and Taxation
Monash University, Caulfield

Contact Details

Tel: +61 3 990 32144

Email: Diane.Kraal@monash.edu


Biography

Dr Diane Kraal is a senior lecturer in the Department of Business Law and Taxation. She lectures and researches in Australian taxation law.

Diane has worked in the financial services sector as the taxation manager with Superpartners Pty Ltd, Australia's largest administrator of industry superannuation funds.  She has experience in the accounting profession with Ernst and Young and as a Registered Tax Agent. For eight years she held the role of Manager (Taxation and Banking) at La Trobe University.  Diane has also worked in the minerals resources sector with Conzinc Rio Tinto of Australia (CRA) Ltd as a management and financial accountant. She is currently a member of the Advanced Taxation Panel for the CPA Australia CPA Program.

Diane has published in referred tax journals and has delivered conference papers and seminars in Australia and overseas, including papers in two successive years at the University of Cambridge. She has authored modules for the CPA Australia CPA Program in advanced taxation law and contemporary business issues.

Diane’s major research areas are in taxation law reform, minerals resource rent tax, contemporary business issues in Australia and Asia, and the history of tax law.  Diane welcomes tax research students for supervision, whether Honours, Masters or PhD, to discuss tax topics of specific interest.  Diane is particularly interested in quantitative as well qualitative approaches to tax research, including comparative, grounded theory, field studies, surveys, historical institutionalism or Pierre Bourdieu’s social practice theory. 

Keywords

Tax law reform, minerals resource rent tax, fringe benefits tax, tax law history, superanuation

Qualifications

DOCTOR OF PHILOSOPHY
Institution: La Trobe University
Year awarded: 2004
GRADUATE DIPLOMA HUMANTIES
Institution: La Trobe University
Year awarded: 1995
BACHELOR OF BUSINESS ACCOUNTING
Institution: Monash University
Year awarded: 1980

Publications

Journal Articles

Kraal, D.L., Yapa, P., 2012, A study on industry superannuation in Australia: Risk disclosure and pre-global financial crisis, Asian Journal of Finance & Accounting [E], vol 4, issue 1, Macrothink Institute Inc, Las Vegas NV USA, pp. 93-117.

Kraal, D.L., 2012, Australia's resource rent tax: The multinational mining industry response, Australasian Journal of Natural Resources Law and Policy [P], vol 15, issue 1, University of New South Wales Faculty of Law, Sydney NSW Australia, pp. 77-106.

Kraal, D.L., Yapa, P., 2012, Resource rent taxes: The politics of legislation, Australian Tax Forum [P], vol 27, issue 3, Taxation Institute of Australia, Sydney NSW Australia, pp. 485-525.

Kraal, D., Nash, R., 2010, Minerals Resource Rent Tax (MRRT): Mining project evaluation techniques, Tax Specialist [P], vol 14, issue 1, Taxation Institute of Australia, Sydney NSW Australia, pp. 26-33.

Kraal, D., 2010, The circumstances surrounding the untimely death of Jan S. Timmerman-Thijssen, Governor of Malacca 1818-1823, Journal of the Royal Asiatic Society. Malaysian Branch [P], vol 83 Part 1, issue 298, Royal Asiatic Society Malaysian Branch, Malaysia, pp. 9-28.

Kraal, D., Harvey, D., 2009, Fringe benefits tax for cars: Some further considerations for policy change and reform, Australian Tax Forum [P], vol 24, issue 4, Taxation Institute of Australia, Sydney NSW Australia, pp. 589-596.

Kraal, D., Yapa, P., Harvey, D., 2008, The impact of Australia's fringe benefits tax for cars on petrol consumption and greenhouse emissions, Australian Tax Forum [P], vol 23, issue 2, Taxation Institute of Australia, Sydney NSW Australia, pp. 191-216.

Conference Proceedings

Yapa, P., Kraal, D., 2009, An exploratory study on quantitative and qualitative disclosure of Australian industry superannuation funds' compliance with Accounting Standard AASB 7, Proceedings of the 32nd Annual Congress of the European Accounting Association (EAA 2009), 12 May 2009 to 15 May 2009, European Accounting Association (EAA), Tampere Finland, pp. 1-26.