Law School

Dr Thea Voogt

Senior Lecturer
TC Beirne School of Law
Affiliate of Australian Centre for Private Law
Australian Centre for Private Law
+61 7 334 67540
W312 Forgan Smith Building, St Lucia campus
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Researcher biography

Dr Thea Voogt is a Senior Lecturer in the School of Law and the Director of Business Law.

She specialises in income tax law, agriculture tax policy tools, the impact of climate change on the financial fortitude of farming families, corporate governance and business structures.

Thea leverages her significant business experience in senior executive roles and her background as a chartered accountant in industry projects. She holds a Doctorate in Financial Management and Master of International Commercial Law (UQ).

Thea is a Senior Fellow of the Higher Education Academy and an award-winning law teacher. She is the 2017 recipient of the prestigious UQ Business, Economics & Law Faculty Teaching Award. She also received the 2017 Inspired me to learn Award for Teaching Excellence in an undergraduate compulsory course, and the 2016 Award for Teaching Excellence in an undergraduate compulsory course from the UQ School of Law.

Prior to joining UQ, Thea was the CEO (Principal Officer) of the superannuation funds of the University of Johannesburg, a Professor in Accounting and managed large tenders for this institution. Over the course of her career in South Africa, she was closely involved with the South African Institute of Chartered Accountants as sought-after speaker, researcher and umpire for the national qualifying exams for chartered accountants. Thea also held a Ministerial appointment to the Board of the South African Qualifications Authority (SAQA).

Featured projects Duration
The effects of rapid change in information technology on the duties of directors
The University of Queensland
 2016–2017
Small business and family firm taxation in Australia
 2019–2023

Publications

Book Chapters (2)
Journal Articles (17)
Conference Papers (12)
Seminar Paper (1)
Newspaper Articles (3)
Research Reports (11)
Theses (2)

Book Chapters

Hamel, E. H., Stiglingh, M., Venter, J. M. P., De Clercq, B., Howell, R. and Voogt, T. L. (2003). Value-added tax. A student's approach to income tax: business activities. (pp. 1-67) Durban, South Africa: LexisNexis Butterworths.
Stiglingh, M., Hamel, E.M., Venter, J.M.P., De Clercq, B., Howell, R. and Voogt, Thea (2003). Belasting op Toegevoegde Waarde. 'n Studentebenadering tot Inkomstebelasting. (pp. 1-67) Durban, South Africa: LexisNexis Butterworths.

Journal Articles

Voogt, Thea (2024). Revisiting income averaging 50 years after the Asprey Review. Australian Tax Review, 53, 247-274.
Voogt, Thea (2024). The impact of farm management deposits on income stabilisation, productivity, profitability, drought risk management and self-reliance. Australian Tax Forum, 39 (3), 369-400.
Voogt, Thea and Verreynne, Martie-Louise (2018). Director appointments: expressing board care and diligence. UNSW Law Journal, 41 (4), 1335-1367.
Voogt, Thea (2018). A conceptual assessment of board skills in ASX100 companies. Australian Business Law Review, 46 (4), 218-236.
Voogt, Thea (2017). Articulating care, skill and diligence standards for non-executive directors. Company and Securities Law Journal, 35 (2), 128-148.
Voogt, Thea (2017). Tall trees and digital literacy: Lessons from Palkon v Holmes. Australian Journal of Corporate Law, 31 (3), 344-369.
Voogt, Thea (2011). The effects of the global financial crisis on Top 40 CFOs. Journal of Economic and Financial Sciences, 4 (2), 367-390.
Voogt, Thea (2010). An exploratory study of the focus areas of South African Top 40 company CFOs. Meditari, 18 (1), 76-92. doi: 10.1108/10222529201000006
Voogt, Thea and Marx, Ben (2010). Audit committee responsibilities vis‐á‐vis internal audit: how well do Top 40 FTSE/JSElisted companies shape up?. Meditari, 18 (1), 17-32. doi: 10.1108/10222529201000002
Steyn, Dirk A., Voogt, Thea L. and Marx, Ben (2007). The engagement decision in medium audit practice in South Africa. Journal of Economic and Financial Sciences, 1 (2), 171-184.
Koorts, Johan and Voogt, Thea (2004). Dividend Policy and the Value of a Company. Research Journal of the Department of Accountancy, University of Johannesburg, 9 (10), 16-16.
Rob Jurd and Thea Voogt (2004). Behavioural finance – a valuable supplement to classical financial theory. Research Journal of the Department of Accountancy, University of Johannesburg, 9 (10), 31.
Thea Voogt (2002). Practical suggestions for successful tender procedures. Research Journal of the Department of Accountancy, University of Johannesburg, 6 (7), 22.
Voogt, Thea (2002). Academic Autonomy Versus Government Intervention - a Financial Perspective. Research Journal of the Department of Accountancy, University of Johannesburg, 8 (9), 21-21.
Thea Voogt (2001). Governance in institutions of higher education. Research Journal of the Department of Accountancy, University of Johannesburg, 7 (8), 3.
Thea Voogt (2000). The role of IT governance in corporate governance. Research Journal of the Department of Accountancy, University of Johannesburg, 6 (7), 22.
Sander, Korien and Voogt, Thea (2000). The Use of CoBIT in Small and Medium Size Accounting Firms to Identify CIS Risks. Research Journal of the Department of Accountancy, University of Johannesburg, 6 (7), 29-29.

Conference Papers

Voogt, Thea (2024). Contemporary Assessment of Income Stabilisation and Environmental Sustainability Agriculture Tax Policy Tools. 2024 Queensland Tax Researcher Symposium, Brisbane, QLD Australia, 12 July 2024.
Voogt, Thea (2023). Drought and taxes: the battler's journey to self-reliance. Deus Ex Machine: Law - Technology - Humanities 2023, Brisbane, QLD Australia, 11 - 14 December 2023. Brisbane, QLD Australia: Queensland University of Technology.
Voogt, Thea, Robinson, Rhonda and Chen, Sue (2023). Self-Regulated v Contact-Based Learning in Undergraduate Tax Courses. Queensland Tax Researcher Symposium 2023, Brisbane, QLD Australia, 30 June 2023. Brisbane, QLD Australia: The University of Queensland.
Voogt, Thea (2022). Evaluating the self-reliance impact of Farm Management Deposits. Rural Financial Counselling Service National Providers Forum, Cairns, QLD, Australia, 21-22 July 2022. Cairns, QLD, Australia:
Voogt, Thea (2022). Measuring the Impact of Drought Policy Tools on Self-Reliance. Queensland Tax Researcher Symposium, Brisbane, Australia, 8 July 2022. Brisbane, Australia:
Voogt, Thea (2022). Farm Management Deposits and Farmgate Self-Reliance: implications for rural financial counselling. Rural Financial Counselling Service North Queensland conference, Townsville, QLD Australia, 8-9 June 2022. Townsville, QLD Australia: RFCSNQ.
Voogt, Thea (2022). Farm management deposits and farmgate self-reliance. Australasian Tax Teachers' Association Annual Conference, Christchurch, New Zealand, 19-20 January 2022. Australasian Tax Teachers' Association.
Voogt, Thea (2021). The efficacy of farm management deposits in prolonged drought conditions. Queensland Tax Researcher Symposium, Brisbane, QLD, Australia, 9 July 2021. Brisbane, Australia: Griffith University.
Voogt, Thea (2020). Family trust elections: is it time to wind back ongoing income tax concessions?. 2020 Australasian Tax Teachers Association Conference, Hobart, TAS Australia, 22-24 January 2020. Sydney, NSW Australia: Australasian Tax Teachers Association.
Voogt, Thea (2019). Income tax and trust law perspectives of the practical disregard of legal form in discretionary family trading trusts. Australasian Tax Teachers Association conference, Perth, Australia, 16-18 January 2019. Sydney, NSW, Australia: UNSW Business School UNSW.
Voogt, Thea (2019). Dissecting the Australian Labor Party’s tax policy on family trusts. 10th Queensland Tax Researcher Symposium, University of Queensland, 3 July 2019. Brisbane, QLD Australia: UQ School of Law.
Voogt, Thea (2019). Discretionary trust accounting: truth or deception?. AFAANZ 2019, Sofitel, Brisbane, 7-9 July 2019. Brisbane, QLD Australia: Accounting and Finance Association of Australia and New Zealand.

Seminar Paper

Voogt, Thea (2018). Board self-selection: should the dictatorship be supported?. Business Law Research Series. Business School, Griffith University.

Newspaper Articles

Marshallsay, Jessica and Voogt, Thea (2022, 10 01). Resilient and committed: embracing adult life with ADHD UQ Contact magazine
Editor and Voogt, Thea (Contributor) (2019, 05 24). Research project to aid business Barcoo Independent 4-4.
Verreynne, Martie-Louise and Voogt, Thea (2017, 02 16). After all the talk, what is the Turnbull government actually doing for small business? The Conversation

Research Reports

Voogt, Thea (2021). RFCSNQ - Change conversations: Quarter 1 and Quarter 2 2020-2021 operational year. 2020-2021 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
Voogt, Thea (2020). RFCSNQ - Change conversations: Quarter 1 2020-2021 operational year. 2020-2021 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
Voogt, Thea (2020). RFCSNQ review of the 2019-2020 operational year. Review of the 2019-20 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
Voogt, Thea (2020). RFCSNQ Quarter 3 of 2019-20 review of the 2019-20 operational year. Review of the 2019-20 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
Voogt, Thea (2020). National drought and North QLD flood response and recovery agency: briefing note. Winton, QLD, Australia: The University of Queensland.
Voogt, Thea (2020). RFCSNQ Quarter 2 of 2019-20: Review of the 2019-20 operational year. Review of the 2019-20 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
Voogt, Thea (2019). Place-value economic development in remote Queensland. Rural Economies Centre of Excellence Publications St Lucia, QLD, Australia: Rural Economies Centre of Excellence.
Voogt, Thea (2019). RFCSNQ Quarter 1 of 2019-20: Review of the 2019-20 operational year. Review of the 2019-20 operational year Brisbane, QLD, Australia: TC Beirne School of Law.
Voogt, Thea (2019). RFCSNQ: Operationalising the national objectives of rural financial counselling. Brisbane, QLD, Australia: TC Beirne School of Law.
Voogt, Thea (2010). The CFO of the future: the effects of the Global Financial Crisis. Johannesburg, South Africa: South African Institute of Chartered Accountants.
Voogt, Thea (2008). The South African CFO of the future. Thought Leadership series Johannesburg, South Africa: South African Institute of Chartered Accountants.

Theses

Voogt, Thea (2016). Articulating care, skill and diligence for non-executive directors. Master's Thesis, T.C. Beirne School of Law, The University of Queensland.
Voogt, Thea (2015). Directors' statutory duty of care and diligence in the context of information technology. Master's Thesis, T.C. Beirne School of Law, The University of Queensland.

Areas of research

ACPL
Commercial and Corporate Law
Corporate Governance
Corporate Social Responsibility
Insolvency and Taxation Law