Diane Kraal


Accepting PhD Students

If you made any changes in Pure these will be visible here soon.

Personal profile

Research interests

Diane takes an ‘in-context’ approach to taxation law research. She welcomes business/commerce students for supervision whether for the BTX3900 research unit, Masters or PhD.

Diane focuses on empirical approaches to taxation law with the object of considering social, economic or historical impacts of the law and 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 in natural resources taxation, such as resource rent taxes and royalties; taxation policy and reform; superannuation, Goods and Services Tax, Fringe Benefits Tax and the history of tax law.


Diane has held roles in the minerals resource sector with Conzinc Rio Tinto of Australia (CRA) Ltd as a management and financial accountant. 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.

Diane has presented research papers at conferences both in Australia and overseas, including at the University of Cambridge in 2012 and 2014.

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 with the Rudd and Gillard governments) 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. In 2018 Diane received the Monash Business School Dean's Commendation for Research Impact. In 2019 Diane is Head of the Monash University delegation to the United Nations Climate Change Conference (COP25) in Madrid, Spain. 

Research area keywords

  • resource rent taxes
  • natural resource taxes
  • renewable energy
  • energy justice
  • oil and gas taxation
  • tax law history

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Projects 2011 2020

Research Output 2008 2020

Taxation and pricing of natural gas: the Dutch transition to a gas market hub and lessons for Australia’s integrated gas projects

Kraal, D., Mulder, M. & Perey, P., Mar 2020, (Accepted/In press) In : University of New South Wales Law Journal. 43, 1, p. 1-43 43 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access

Papua New Guinea’s Extractive Resource Sector: Towards a Policy of Leaner Tax Incentives

Kraal, D. & Odhuno, F., Sep 2019, Papua New Guinea: The National Research Institute Papua New Guinea. 53 p. (The National Research Institute Papua New Guinea Discussion Papers; no. 172)

Research output: Book/ReportOther ReportResearch

Open Access

Petroleum industry tax incentives and energy policy implications: a comparison between Australia, Malaysia, Indonesia and Papua New Guinea

Kraal, D., Mar 2019, In : Energy Policy. 126, p. 212-222 11 p.

Research output: Contribution to journalArticleResearchpeer-review

Teaching legal studies in business degrees: a review of a method and its practice

Kraal, D. & Coleman, A., 2019, In : Australian Journal of Teacher Education. 44, 11, p. 18-41 24 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access

Petroleum resource rent tax review 2017: split priorities found in public submissions

Kraal, D., 1 Jul 2018, In : Australian Tax Forum. 33, 2, p. 343-377 35 p.

Research output: Contribution to journalArticleResearchpeer-review


Australian Visiting Fellow Award 2015, ANU

Diane Kraal (Recipient), 13 Apr 2015

Prize: Competitive Fellowships

Commendation, 2018 Dean’s Award for Research Impact, Monash Business School

Diane Kraal (Recipient), 30 Nov 2018

Prize: Prize (including medals and awards)

Press / Media

Petroleum taxation, 50+ items 2015 to 2019

Diane Kraal


1 Media contribution

Press/Media: Expert Comment