Projects per year
Personal profile
Research interests
In 2023 Diane is a committee member of the ’Energy Justice and the Social Contract Project 2023-27’, Université de Pau et des Pays de l'Adour, France. The project is financed by Nouvelle Aquitaine Region, France.
Diane is an expert on Australian taxation law and policy. Diane applies empirical approaches to taxation law with the object of considering economic, political and environmental impacts on tax policy. She uses both qualitative and quantitative research approaches. Methods include comparative studies, interviews, statistics, text analysis, case studies, grounded theory, Pierre Bourdieu's social practice theory and methods of historical research.
Diane's major research areas are taxation support for renewable energy; taxation of natural resources, such as resource rent taxes, royalties; and taxation policy and reform.
Biography
Diane has held roles in the minerals resource sector with Conzinc Rio Tinto of Australia (CRA) Ltd in financial management areas. She is an experienced professional having worked with Ernst and Young and was a Registered Tax Agent. Diane has worked in the financial services sector as the taxation manager with Australia's largest administrator of industry superannuation funds. For eight years she was Manager (Taxation and Banking) at La Trobe University, Melbourne.
In 2023 Diane is a committee member of the ’Energy Justice and the Social Contract Project 2023-27’, Université de Pau et des Pays de l'Adour, France. The project is financed by Nouvelle Aquitaine Region, France.
In 2018, 2019 and 2022 Diane was a member Monash University delegation to the UN Climate Change Conference in Poland, Spain and Egypt. In 2018 Diane received the Monash Business School Dean's Commendation for Research Impact.
Diane has presented research papers at conferences both in Australia and overseas, including at Cambridge and Edinburgh in 2012, 2014, 2020 & 2022.
In 2015 Diane was awarded a Visiting Fellowship to the Australian National University. In 2016 Diane visited the International Monetary Fund (IMF) in Washington DC to pursue extractive industry tax issues.
In 2014 and 2015 the National Research Institute of Papua New Guinea (PNG) and the PNG Treasury appointed Dr Diane Kraal and Dr Craig Emerson (former Federal Minister) to research petroleum and mining tax reform. Tax reform in PNG has the support of the IMF. PNG's National Budget 2017 broadly includes Kraal and Emerson’s petroleum and mining tax reform initiatives.
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
Research area keywords
- resource rent taxes
- natural resource taxes
- renewable energy
- energy justice
- oil and gas taxation
- tax law history
Network
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RACE for 2030: Reliable Affordable Clean Energy for 2030 Cooperative Research Centre (RACE for 2030 CRC)
Beins, D., Liebman, A., Bahrani, B., Leroux, A., Kraal, D., Razzaghi, R., Strengers, Y., Goodwin, S., Pink, S., Rudolph, C., Raven, R., Bergmeir, C., Saunderson, J., Leslie, G., Gangadharan, L., Islam, A., Wang, L. C., Ward, M., Xiao, E., Wallace, M., Tack, G., Stuckey, P., Li, Y., Pan, S., de Nijs, F., Buckingham, E., Denis-Ryan, A., Ens, B., Dargaville, R., Chang, X., Yu, J., White, S., Zlatanov, N., Hyndman, R., Panagiotelis, A. & Athanasopoulos, G.
1/07/20 → 30/06/31
Project: Research
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Opportunity Assessment: N4 DSO and Beyond: Optimising, planning and regulation for DM & DER
Cantley-Smith, R., Khalilpour, K. R., Ben-David, R., Dwyer, S., Kallies, A., Hargroves, C., James, B., Kraal, D. & Liebman, A.
1/03/22 → 31/12/22
Project: Research
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Business Fleets and BEVs: Taxation changes to support home charging from grid, and affordability.
Kraal, D., Mortimore, A., Smith, L. & Lee, K.
31/05/21 → 30/10/21
Project: Research
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Mircrogrid Electricity Market Operator
Ferraro, S., Fullelove, T., Williamson, B., Buckingham, E., Farrelly, M., Cantley-Smith, R., Leslie, G., Campbell, A., Kraal, D., Gawler, R., Liebman, A., Goodwin, S. & Dkhissi, Y.
Department of Energy, Environment and Climate Action (DEECA) (Victoria), Monash University – Internal University Contribution
5/11/18 → 30/06/21
Project: Research
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Re-Thinking Biofuels in Australia: An analysis through the lens of energy law and policy
Kraal, D., Haritos, V. & Cantley-Smith, R.
Monash University – Internal Department Contribution, Monash University – Internal School Contribution
1/07/18 → 30/06/19
Project: Research
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Pathways of scholarship for energy justice and the social contract
Heffron, R. J., De Fontenelle, L., Basil, C., Del Guayo Castiella, I., Droubi, S., Hazrati, M., Hussein, H. I., Kraal, D., McCauley, D., Phillips, A., Santoire, E. & de Sartre, X. A., 2023, In: Journal of Energy and Natural Resources Law. 41, 2, p. 211-232 22 p.Research output: Contribution to journal › Article › Research › peer-review
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Business Fleets and EVs: Taxation Changes to Support Home Charging from The Grid, and Affordability
Mortimore, A., Kraal, D., Lee, K-H., Klemm, C. & Akimov, A., 2022, Sydney NSW Australia: RACE for 2030 Ltd. 162 p.Research output: Book/Report › Other Report › Research
Open Access -
Resource rent tax: its principles, application and need for change in Australia
Kraal, D. & Heffron, R., 2022, In: Australian Tax Forum. 37, 3, p. 559-599 41 p.Research output: Contribution to journal › Article › Research › peer-review
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Tax as a solution for irrigation water scarcity, quality and sustainability: case studies in Australia and New Zealand
Marriott, L., Kraal, D., Singh-Ladhar, J. & Whait, R., 2021, In: Australian Tax Forum. 36, 3, p. 369-402 34 p.Research output: Contribution to journal › Article › Research › peer-review
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Treasury review of the petroleum resource rent tax: gas transfer pricing arrangements
Kraal, D., 2021, In: Australian Tax Forum. 36, 2, p. 161-185 25 p.Research output: Contribution to journal › Article › Research › peer-review
Prizes
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Australian Visiting Fellow Award 2015, ANU
Kraal, Diane (Recipient), 13 Apr 2015
Prize: Competitive Fellowships
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Commendation, 2018 Dean’s Award for Research Impact, Monash Business School
Kraal, Diane (Recipient), 30 Nov 2018
Prize: Prize (including medals and awards)
Press/Media
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Taxation: Renewable and non-renewable resources, 70+ items 2016 to 2022
28/09/17
1 Media contribution
Press/Media: Expert Comment