Diane Kraal

Monash University - Monash Business School

Dr

26 Sir Monash Drive

Caulfield East

Melbourne , 3145

Australia

SCHOLARLY PAPERS

36

DOWNLOADS
Rank 27,535

SSRN RANKINGS

Top 27,535

in Total Papers Downloads

2,249

SSRN CITATIONS

5

CROSSREF CITATIONS

5

Scholarly Papers (36)

1.
Downloads 308 (123,547)

Disclosure and Financial Reporting

Contemporary Business Issues, Module 4, 2011
Number of pages: 40 Posted: 13 Mar 2012
Diane Kraal
Monash University - Monash Business School
Downloads 258 (147,931)

Abstract:

Loading...

disclosure, financial reporting, sustainability, environmental accounting

Disclosure and Financial Reporting

CPA Program Study Guide: Contemporary Business Issues, Module 4, 2010
Number of pages: 39 Posted: 09 Mar 2012
Diane Kraal
Monash University - Monash Business School
Downloads 50 (483,667)

Abstract:

Loading...

disclosure, financial reporting, sustainability, environmental accounting

2.

Minerals Resource Rent Tax (MRRT): Mining Project Evaluation Techniques

(2010) 14(1) Tax Specialist pp11-17
Number of pages: 7 Posted: 24 Apr 2012
Diane Kraal and Richard Nash
Monash University - Monash Business School and affiliation not provided to SSRN
Downloads 306 (124,422)
Citation 1

Abstract:

Loading...

Australia tax, minerals resource rent tax, petroleum resource rent tax, multinational mining industry, mining industry, tax politics, asset valuation

3.

The Adoption of International Accounting Standard (IAS) 12 Income Taxes: Convergence or Divergence with Local Accounting Standards in Selected ASEAN Countries?

Australasian Accounting Business and Finance Journal, 2015, Vol. 9 (1) 3-24.
Number of pages: 24 Posted: 02 Sep 2014 Last Revised: 14 Jul 2015
Diane Kraal, P. W. S. Yapa and Mahesh Joshi
Monash University - Monash Business School, RMIT University - School of Accounting and Law and RMIT University
Downloads 293 (130,323)

Abstract:

Loading...

IFRS, Southeast Asia, socio-economic impacts, IAS 12 income taxes

4.

Finally, a Goods and Services Tax for Malaysia: A Comparison to Australia's GST Experience

Australian Tax Forum 31(2) 2016
Number of pages: 31 Posted: 05 Jul 2016 Last Revised: 08 Nov 2016
Diane Kraal and Jeyapalan Kasipillai
Monash University - Monash Business School and Monash University Malaysia
Downloads 287 (133,186)
Citation 1

Abstract:

Loading...

5.

Australia's Resource Rent Tax: The Multi-National Mining Industry Response

(2012) 15(1) Australasian Journal of Naturnal Resources Law and Policy, pp. 77-106
Number of pages: 30 Posted: 11 Oct 2012 Last Revised: 12 Dec 2012
Diane Kraal
Monash University - Monash Business School
Downloads 162 (227,514)

Abstract:

Loading...

Australia tax, minerals resource rent tax, multi-national mining industry, triple bottom line, TBL, sustainability, global reporting initiative

6.

A Grounded Theory Approach to the Minerals Resource Rent Tax

2013 Australian Tax Forum 28 (4), pg. 819-852
Number of pages: 34 Posted: 14 Feb 2014
Diane Kraal
Monash University - Monash Business School
Downloads 106 (314,210)

Abstract:

Loading...

resource rent tax, tax law, royalties, grounded theory, Australian law

7.

The Dutch East India Company's Tax Farming in 18th Century Malacca

eJournal of Tax Research (2014) vol. 12, no. 1, pp. 253 - 281
Number of pages: 29 Posted: 12 Jun 2014
Diane Kraal and Jeyapalan Kasipillai
Monash University - Monash Business School and Monash University - Sunway Campus
Downloads 104 (318,283)

Abstract:

Loading...

tax history, tax farming, colonial tax

8.

Resource Rent Taxes: The Politics of Legislation

(2012) 27(3) Australian Tax Forum, pp. 485 -525
Number of pages: 42 Posted: 07 Sep 2012 Last Revised: 13 Feb 2014
Diane Kraal and P. W. S. Yapa
Monash University - Monash Business School and RMIT University - School of Accounting and Law
Downloads 90 (349,334)

Abstract:

Loading...

Australia tax, minerals resource rent tax, petroleum resource rent tax

9.
Downloads 86 (359,238)

Tax Administration

CPA Program Study Guide: Advanced Taxation Law, Module 1, 2012
Number of pages: 24 Posted: 13 Mar 2012
Diane Kraal
Monash University - Monash Business School
Downloads 32 (574,692)

Abstract:

Loading...

Australian tax administration, self-assessment, amendments, objections, reviews, appeals, tax withholding

Tax Administration

CPA Program Study Guide: Advanced Taxation Law, Module 1, 2013
Number of pages: 35 Posted: 22 Feb 2013 Last Revised: 16 Apr 2013
Diane Kraal
Monash University - Monash Business School
Downloads 31 (580,599)

Abstract:

Loading...

Australian tax administration, self-assessment, amendments, objections, reviews, appeals, tax withholding

Tax Administration

CPA Program Study Guide: Advanced Taxation Law, Module 1, 2011
Number of pages: 24 Posted: 09 Mar 2012 Last Revised: 14 Mar 2012
Diane Kraal
Monash University - Monash Business School
Downloads 23 (635,488)

Abstract:

Loading...

Australian tax administration, self-assessment, amendments, objections, reviews, appeals, tax withholding

10.

A Study on Industry Superannuation in Australia: Risk Disclosure and Pre-Global Financial Crisis

Asian Journal of Finance & Accounting, Vol. 4, No. 1, 2012
Number of pages: 25 Posted: 12 Mar 2012 Last Revised: 13 Feb 2014
Diane Kraal and P. W. S. Yapa
Monash University - Monash Business School and RMIT University - School of Accounting and Law
Downloads 78 (380,519)

Abstract:

Loading...

Australian Industry Super-funds, AASB 7, Global Financial Crisis, risk disclosure

11.

University Teaching: A Reflection on Tax Teaching and Cultural Diversity

Journal of Australasian Tax Teachers Association, Vol 9(1) 215-229, 2014
Number of pages: 15 Posted: 20 Jan 2015
Diane Kraal
Monash University - Monash Business School
Downloads 66 (417,159)

Abstract:

Loading...

Tax law teaching, legal teaching, cultural diversity

12.

Paul Keating, Tax Alchemist? A Study Proposing the Interpretive Tools of Pierre Bourdieu

(2013) Vol. 8(1) Journal of the Australasian Tax Teachers Association pg. 1-23.
Number of pages: 23 Posted: 02 Sep 2014
Diane Kraal
Monash University - Monash Business School
Downloads 54 (459,633)

Abstract:

Loading...

tax policy, tax history, Australian Tax history, Pierre Bourdieu

13.

Review of Australia's Petroleum Resource Rent Tax: Implications from a Case Study of the Gorgon Gas Project

Federal Law Review, Vol. 45, Number 2, pp. 315-349
Number of pages: 34 Posted: 27 Sep 2017
Diane Kraal
Monash University - Monash Business School
Downloads 53 (463,438)

Abstract:

Loading...

fiscal policy, Australia, petroleum, gas, taxation, resource rent tax, tax review, royalties

14.

GST Apportionment and Industry Superannuation Funds

Australian GST Journal, Vol. 8, pp. 265-279, 2008
Number of pages: 16 Posted: 20 Feb 2012 Last Revised: 13 Mar 2013
Diane Kraal
Monash University - Monash Business School
Downloads 49 (479,505)

Abstract:

Loading...

Goods and Services Tax, GST, reduced input tax credits, RITC

15.

From VOC to Merchant: The Story of Hendrik Kraal (1758-1826)

Journal of Malaysian Biographies, pp. 66-94, 2008
Number of pages: 16 Posted: 09 Mar 2012
Diane Kraal
Monash University - Monash Business School
Downloads 48 (483,583)

Abstract:

Loading...

Dutch VOC, Malacca, Dutch Court of Justice, eighteenth century colonial history

16.

The Impact of Australia’s Fringe Benefits Tax for Cars on Petrol Consumption and Greenhouse Emissions

Australian Tax Forum, Vol. 23, No. 2, pp. 91-223, 2008
Number of pages: 33 Posted: 27 Mar 2012 Last Revised: 13 Feb 2014
Diane Kraal, P. W. S. Yapa and Dianne Harvey
Monash University - Monash Business School, RMIT University - School of Accounting and Law and affiliation not provided to SSRN
Downloads 41 (514,808)
Citation 3

Abstract:

Loading...

Fringe Benefits Tax, FBT, Australian indirect tax, tax reform, petrol consumption

17.

Stage One of Australia’S Transfer Pricing Changes: Public Submissions (Re)Action

2013 Journal of Australian Taxation 15 (1) pg. 189-232
Number of pages: 45 Posted: 14 Feb 2014
Diane Kraal and Ana Lugo Marin
Monash University - Monash Business School and Monash University - Department of Business Law & Taxation
Downloads 30 (571,837)
Citation 1

Abstract:

Loading...

Australian tax, transfer pricing, Australian tax legislation

18.

The Petroleum Resource Rent Tax: Overview of Primary Documents and Literature Leading to the 1987 Legislation

Tax and Transfer Policy Institute - Working Paper 9/2016
Number of pages: 36 Posted: 27 Oct 2016
Diane Kraal
Monash University - Monash Business School
Downloads 28 (583,846)

Abstract:

Loading...

Taxation, Resource Rent Tax, Tax Reform, Petroleum Resource Rent Tax, Energy Policy

19.

Fringe Benefits Tax for Cars: Some Further Considerations for Policy Change and Reform

Australian Tax Forum, Vol. 24 , No. 4, pp. 589-596, 2009
Number of pages: 8 Posted: 27 Mar 2012 Last Revised: 13 Feb 2014
Diane Kraal and Dianne Harvey
Monash University - Monash Business School and affiliation not provided to SSRN
Downloads 22 (623,357)

Abstract:

Loading...

Fringe Benefits Tax, FBT, Australian indirect tax, tax reform, petrol consumption

20.

Reduced Credit Acquisitions Reform: Principles or Lists?

Australian GST Journal, Vol. 9, No. 8, pp. 97-104, 2009
Number of pages: 8 Posted: 09 Mar 2012
Diane Kraal
Monash University - Monash Business School
Downloads 19 (644,505)

Abstract:

Loading...

Goods and Services Tax, GST, reduced credit acquisitions

21.

GST Non-Binding Rulings and the University Student Accommodation Sector

Australian GST Journal, Vol. 9, No. 3, pp. 43-48, 2009
Number of pages: 6 Posted: 09 Mar 2012 Last Revised: 08 May 2012
Diane Kraal
Monash University - Monash Business School
Downloads 18 (651,621)

Abstract:

Loading...

Goods and Services Tax, GST, non-binding GST rulings, student accommodation, GST concessions

22.

Low Oil Price Shock in Malaysia: Government Fiscal Impact and Petroleum Industry Reactions

Australian Tax Forum, Vol. 32(4), 2017
Number of pages: 28 Posted: 09 Jan 2018
Monash University - Monash Business School, Monash University and Monash University Malaysia
Downloads 1 (788,191)
  • Add to Cart

Abstract:

Loading...

Malaysia; petroleum industry; low oil prices; tax policy

23.

Taxation and Pricing of Natural Gas: The Dutch Transition to a Gas Market Hub and Lessons for Australia’s Integrated Gas Projects

University of New South Wales Law Journal, Vol. 43, No. 1, 2020
Posted: 09 Jul 2020
Diane Kraal, Machiel Mulder and Peter Perey
Monash University - Monash Business School, Centre for Energy Economics Research, University of Groningen and University of Groningen - Faculty of Economics and Business

Abstract:

Loading...

Australian taxation, petroleum, The Netherlands gas, gas transfer pricing, resource rent tax, tax review, energy justice, fiscal policy

24.

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

Discussion Paper no. 172. Port Moresby: National Research Institute of Papua New Guinea, 2019
Posted: 12 Mar 2020
Diane Kraal and Francis Odongo Odhuno
Monash University - Monash Business School and affiliation not provided to SSRN

Abstract:

Loading...

Papua New Guinea, resource taxation, tax concessions, tax exemptions, policy

25.

Teaching Legal Studies in Business Degrees: A Review of a Method and Its Practice

Australian Journal of Teacher Education, 44 (11): 18-41, 2020
Posted: 12 Mar 2020
Diane Kraal and Andrew Coleman
Monash University - Monash Business School and Monash University - Department of Business Law & Taxation

Abstract:

Loading...

legal studies teaching, higher education, international business students

26.

Taxation and Pricing of Natural Gas: The Dutch Transition to Gas Market Hub Pricing and Lessons for Australia’s Integrated Gas Projects

University of New South Wales Law Journal, 43(1): 1-43, 2020
Posted: 12 Mar 2020
Diane Kraal, Machiel Mulder and Peter Perey
Monash University - Monash Business School, Centre for Energy Economics Research, University of Groningen and University of Groningen - Faculty of Economics and Business

Abstract:

Loading...

fiscal policy, regulations, petroleum resource rent tax, tax review, gas

27.

Petroleum Industry Tax Incentives and Energy Policy Implications: A Comparison Between Australia, Malaysia, Indonesia and Papua New Guinea

Energy Policy, Vol. 126 (March): 212-222.
Posted: 17 Dec 2018
Diane Kraal
Monash University - Monash Business School

Abstract:

Loading...

Petroleum Energy Policy, Fiscal Policy, Australia, Malaysia, Indonesia, Papua New Guinea, Energy Justice

28.

Petroleum Resource Rent Tax Review 2017: Split Priorities Found in Public Submissions

Australian Tax Forum, Vol. 33(2), 2018
Number of pages: 35 Posted: 30 Jul 2018
Diane Kraal
Monash University - Monash Business School
Downloads 0 (805,175)
  • Add to Cart

Abstract:

Loading...

29.

Low Oil Price Shock in Malaysia:‎ Government Policy Responses and Industry Reactions

Australian Tax Forum, (2017, Forthcoming)
Posted: 27 Sep 2017
Monash University - Monash Business School, Monash University and Monash University Malaysia

Abstract:

Loading...

Malaysia, petroleum industry, low oil prices, tax policy

30.

Australia's Petroleum Resource Rent Tax: ‎Paul Keating, Peter Walsh and Other Game Changers

Griffith Law Review, Vol. 25, Number 4, pp. 492-524, 2016
Posted: 09 Mar 2017
Diane Kraal
Monash University - Monash Business School

Abstract:

Loading...

Taxation, resource rent tax, tax reform petroleum, resource rent tax, Bourdieu

31.

Legal Teaching Methods to Diverse Student Cohorts: A Comparison between the United Kingdom, the United States, Australia and New Zealand

47(3) Cambridge Journal of Education pp. 389-411, 2017
Posted: 02 Nov 2016 Last Revised: 27 Sep 2017
Diane Kraal
Monash University - Monash Business School

Abstract:

Loading...

legal teaching, international students, globalised higher education, blended learning, student-centred learning, interactive learning

32.

IFRS Adoption in ASEAN Countries: Perceptions of Professional Accountants from Singapore, Malaysia and Indonesia

(2016) Vol no. 12(2) International Journal of Managerial Finance pp.211-240
Posted: 19 Apr 2016
Mahesh Joshi, P. W. S. Yapa and Diane Kraal
RMIT University, RMIT University - School of Accounting and Law and Monash University - Monash Business School

Abstract:

Loading...

Harmonization, IFRS adoption, ASEAN countries

33.

Customs Revenue in the British Colony of New South Wales 1827-1859. And Inquiries Concerning Frederick Garling, Artist and Customs Department Employee

(2015) 7 Studies in the History of Tax Law pp. 329-661
Posted: 20 Aug 2015
Diane Kraal
Monash University - Monash Business School

Abstract:

Loading...

tax history, colonial Australian tax history, Australian customs history

34.

Risks and Fiscal Concerns in the Extraction of Natural Resources: A Study of Transnational Corporations in Papua New Guinea

‘Risks and Fiscal Concerns in the Extraction of Natural Resources: A study of transnational corporations in Papua New Guinea’, in A. De Jonge and R. Tomasic (eds.) Research Handbook on Transnational Corporations, London: Edward Elgar Publishing. pp. 363-388 (2017)
Posted: 15 Jul 2015 Last Revised: 08 Mar 2017
Diane Kraal
Monash University - Monash Business School

Abstract:

Loading...

Papua New Guinea natural resources, transnational corporations, Papua New Guinea investment risks, Papua New Guinea tax, Papua New Guinea extractive industry

35.

Taxation of the Mining, Petroleum and Gas Sectors. In Special Report: Proceedings of the 2014 Papua New Guinea Tax Review and Symposium, 29-30 May No. 70

(2016) Port Moresby: National Research Institute of Papua New Guinea pp. 39-70
Posted: 15 Jul 2015 Last Revised: 08 Dec 2016
Diane Kraal and Craig Emerson
Monash University - Monash Business School and Independent

Abstract:

Loading...

petroleum tax reform, mining tax reform, tax reform, Papua New Guinea natural resources, natural resource tax reform

36.

Of Taxes: An Enquiry into Dutch to British Malacca, 1824-39

(2013) Studies in the History of Tax Law 6, pg. 393-420
Posted: 14 Feb 2014
Diane Kraal
Monash University - Monash Business School

Abstract:

Loading...

tax history, tax farming, colonial tax