Diane Kraal

Dr

Accepting PhD Students

20082020
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Research Output 2008 2019

2019

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

2018

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

2017

Legal teaching methods to diverse student cohorts: a comparison between the United Kingdom, the United States, Australia and New Zealand

Kraal, D., 3 Jul 2017, In : Cambridge Journal of Education. 47, 3, p. 389-411 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Low oil price shock in Malaysia: government fiscal impact and petroleum industry reactions

Kraal, D., Thiagarajah, L. & Kasipillai, J., 19 Jul 2017, In : Australian Tax Forum. 32, 4, p. 681-708 28 p.

Research output: Contribution to journalArticleResearchpeer-review

Review of the Petroleum Resource Rent Tax: implications from a case study of the Gorgon gas project

Kraal, D., 4 Aug 2017, In : Federal Law Review. 45, 2, p. 315-349 35 p.

Research output: Contribution to journalArticleResearchpeer-review

Risks and fiscal concerns in the extraction of natural resources: a study of transnational corporations in Papua New Guinea

Kraal, D., 27 Jan 2017, Research Handbook on Transnational Corporations. de Jonge, A. & Tomasic, R. (eds.). Cheltenham UK: Edward Elgar Publishing, p. 363-388 26 p. (Research Handbooks on Globalisation and the Law).

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

2016

Australia’s petroleum resource rent tax: Paul Keating, Peter Walsh and other game changers

Kraal, D., 15 Nov 2016, In : Griffith Law Review. 25, 4, p. 492-524 33 p.

Research output: Contribution to journalArticleResearchpeer-review

Finally, a goods and services tax for Malaysia: A comparison to Australia’s GST experience

Kraal, D. & Kasipillai, J., 2016, In : Australian Tax Forum. 31, 2, p. 257 - 287 31 p.

Research output: Contribution to journalArticleResearchpeer-review

IFRS adoption in ASEAN countries: Perceptions of professional accountants from Singapore, Malaysia and Indonesia

Joshi, M., Yapa, P. W. S. & Kraal, D. L., 2016, In : International Journal of Managerial Finance. 12, 2, p. 211 - 240 30 p.

Research output: Contribution to journalArticleResearchpeer-review

Taxation of the mining, petroleum and gas sectors

Emerson, C. & Kraal, D. L., Nov 2016, Special Report: Proceedings of the 2014 Papua New Guinea Tax Review and Research Symposium. Odhuno, F. (ed.). Boroko NCD Papua New Guinea: The National Research Institute Papua New Guinea, p. 39-69 31 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Report)Research

The Petroleum Resource Rent Tax: overview of primary documents and literature leading to the 1987 legislation

Kraal, D., Oct 2016, Canberra ACT Australia: The Australian National University, p. 1-36, 36 p.

Research output: Working paperWorking PaperResearch

Open Access
2015

Customs revenue in the British Colony of New South Wales 1827 - 1859: And inquiries concerning Frederick Garling, artist and customs department employee

Kraal, D. L., 2015, Studies in the History of Tax Law: Volume 7. Harris, P. & de Cogan, D. (eds.). Oxford UK: Hart Publishing, p. 329 - 361 33 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

Open Access
2014

The Dutch East India Company's tax farming in 18th century Malacca

Kraal, D. L. & Kasipillai, J., 2014, In : eJournal of Tax Research. 12, 1, p. 253-281 29 p.

Research output: Contribution to journalArticleResearchpeer-review

University teaching: A reflection on tax teaching and cultural diversity

Kraal, D. L., 2014, In : Australasian Tax Teachers Association. Journal. 9, 1, p. 215 - 229 15 p.

Research output: Contribution to journalArticleResearchpeer-review

2013

A grounded theory approach to the minerals resource rent tax

Kraal, D. L., 2013, In : Australian Tax Forum. 28, 4, p. 841 - 874 34 p.

Research output: Contribution to journalArticleResearchpeer-review

Of taxes: An enquiry into Dutch to British Malacca, 1824 - 39

Kraal, D. L., 2013, Studies in the History of Tax Law Volume 6. Tiley, J. (ed.). 1st ed. Oxford UK: Hart Publishing, p. 393 - 420 28 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

Paul Keating, tax alchemist? A study proposing the interpretive tools of Pierre Bourdieu

Kraal, D. L., 2013, In : Australasian Tax Teachers Association. Journal. 8, 1, p. 77 - 99 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Stage one of Australia's transfer pricing changes: Public submissions (re)action

Kraal, D. L. & Lugo Marin, A. M., 2013, In : Journal of Australian Taxation. 15, 1, p. 189 - 233 45 p.

Research output: Contribution to journalArticleResearchpeer-review

2012

A study on industry superannuation in Australia: Risk disclosure and pre-global financial crisis

Kraal, D. L. & Yapa, P., 2012, In : Asian Journal of Finance and Accounting. 4, 1, p. 93 - 117 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Australia's resource rent tax: The multinational mining industry response

Kraal, D. L., 2012, In : Australasian Journal of Natural Resources Law and Policy. 15, 1, p. 77 - 106 30 p.

Research output: Contribution to journalArticleResearchpeer-review

Resource rent taxes: The politics of legislation

Kraal, D. L. & Yapa, P., 2012, In : Australian Tax Forum. 27, 3, p. 485 - 525 41 p.

Research output: Contribution to journalArticleResearchpeer-review

2010

Minerals Resource Rent Tax (MRRT): Mining project evaluation techniques

Kraal, D. & Nash, R., 2010, In : Tax Specialist. 14, 1, p. 26 - 33 8 p.

Research output: Contribution to journalArticleResearchpeer-review

The circumstances surrounding the untimely death of Jan S. Timmerman-Thijssen, Governor of Malacca 1818-1823

Kraal, D., 2010, In : Journal of the Royal Asiatic Society. Malaysian Branch. 83 Part 1, 298, p. 9 - 28 20 p.

Research output: Contribution to journalArticleResearchpeer-review

2009

An exploratory study on quantitative and qualitative disclosure of Australian industry superannuation funds' compliance with Accounting Standard AASB 7

Yapa, P. & Kraal, D., 2009, p. 1 - 26. 26 p.

Research output: Contribution to conferenceOtherOtherpeer-review

Fringe benefits tax for cars: Some further considerations for policy change and reform

Kraal, D. & Harvey, D., 2009, In : Australian Tax Forum. 24, 4, p. 589 - 596 8 p.

Research output: Contribution to journalArticleResearchpeer-review

2008

The impact of Australia's fringe benefits tax for cars on petrol consumption and greenhouse emissions

Kraal, D., Yapa, P. & Harvey, D., 2008, In : Australian Tax Forum. 23, 2, p. 191 - 216 26 p.

Research output: Contribution to journalArticleResearchpeer-review