Australian Institute for Business and Economics

Dr Thea Voogt

Research Program Leader - Governance, Regulation and the Law
Australian Institute for Business and Economics
+61 7 334 67540
W312 Forgan Smith Building, St Lucia campus. Consultations: Mondays 11am - 12:30pm
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Dr Thea Voogt

Researcher biography

Thea Voogt is a Senior Lecturer at the TC Beirne School of Law, specialising in taxation law, corporate governance law and corporations law. Thea is a chartered accountant, holds a Doctorate in Financial Management and Master of International Commercial Law (UQ).

Thea is an award-winning law teacher. She is the 2017 recipient of the prestigious UQ Business, Economics & Law Faculty Teaching Award for her innovative, student-centred, technology-driven collaborative approach to teaching the law to commerce students. She received the 2016 'Insprired me to learn' Award for Teaching Excellence in an undergraduate compulsory course at the TC Beirne School. She was also awarded the 2015 Award for Teaching Excellence in an undergraduate compulsory course at the TC Beirne School of Law.

Her research interests are focuses on two areas:

  • Corporate governance theory and the duties, roles, responsibilities and skills of directors, with a distinct focus on listed companies.
  • The impact of Income Tax Law on small businesses, small business restructure, succession planning and the taxation of discretionary trusts. She currently holds two research grants focused on the taxation of discretionary trust.

Thea is the Research Program Leader for Governance, Science, Technology and the Law at the Australian Institute for Business and Economics. She is also a Fellow of the Australian Centre for Private Law.

Prior to joining the University of Queensland, Thea was Professor in Accounting and the CEO (Principal Officer) of the superannuation funds of the University of Johannesburgcwhere she also managed large tenders for that institution. Over her career in South Africa, she was closely involved with the South African Institute of Chartered Accountants as researcher, presenter, guest speaker, umpire and question setter for the national qualifying exam for chartered accountants. Thea was a ministerial appointment to the Board of the South African Qualifications Authority (SAQA), and served on the board of the Southern African Accounting History Centre.

Publications

Book Chapters (2)
Journal Articles (16)
Conference Papers (11)
Seminar Paper (1)
Newspaper Articles (2)
Research Reports (11)
Theses (2)

Book Chapters

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.
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.

Journal Articles

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.
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
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 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
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
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 (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.
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). 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). 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). 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.

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 notes. Winton, QLD, Australia: UQ School of Law.
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

Governance, Regulation and the Law