Rob Whait Home Page, University of South Australia https://people.unisa.edu.au/Rob.

Whait

Dr Rob Whait
Senior Lecturer UniSA Business( https://w w w .unisa.edu.au/about-unisa/academic-units/business/)
City West Campus (WL4-48) te l +61 8 830 20066 fax +61 8 830 20992
email Rob.Whait@unisa.edu.au
Available for media comment Research Degree Supervisor

About me
UniSA Busine ss
Recognised and respected for our quality education, career outcomes and research expertise, UniSA Business
creates leaders for change and transforms modern business practice.
( https://unisa.edu.au/about-unisa/academic-units/business/)

Orcid( http://orcid.org/0000-0003-1129-887X)
Scopus( http://w w w .scopus.com/authid/detail.uri?authorId=55672264000)

About me
Dr Rob Whait is the course coordinator for Taxation (Masters) and Taxation Law 1 (Undergraduate). He is
interested in tax related research including tax compliance and tax avoidance. Rob studied the history of
the Australian Taxation Office's compliance model for his PhD. While this model originated in Australia, it
has been adopted in many overseas jurisdictions.
Tax compliance research is important since it helps to create a more equitable society while also providing
the public goods and services that society needs. All jurisdictions have problems with tax compliance to a
greater or lesser extent, therefore Australian studies can be applied globally.
In Rob's time at UniSA, he has received the following awards: 2007, 2008 Quality Teaching Award 2009,
2010, 2011 Supported Teacher Award 2014 Commendation for Research Excellence 2015 Commendation
for Teaching and Learning Excellence 2015 Top Early Career Teacher Award

Professional Associations
Chartered Tax Advisor, Taxation Institute of Australia, 2012 to present
Member, Institute of Chartered Accountants Australia and New Zealand, 2003 to present
Fellow, Taxation Institute of Australia, 2003 to 2012

Experience
Qualifications
Doctor of Philosophy University of South Australia
Bachelor of Commerce University of South Australia

Work history
Lecturer in Taxation, University of South Australia, 2006 to present
Tax Accountant, Dewing and Associates, 2005 to 2016
Tax Accountant, Lifelplan Funds Management, 2004 to 2005:
Senior Analyst, Deloitte Growht Solutions, 2002 to 2004
Accountant, Dewing and Associates, 2000 to 2002

Research
Research themes
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An age friendly world, Scarce resources, Transforming societies
Research focus
Accounting, Auditing and Accountability
Law
Banking, Finance and Investment
Building
Built Environment and Design

Highlights
Financial capability.
Tax avoidance, compliance, administration and policy.
Tax history.
Critical perspectives and the social construction of tax law and administration.
Encouraging dialogue regarding taxation matters between government, the profession and the population.

Projects
Excludes commercial-in-confidence projects.
The Financial Capability and Wellbeing of Olde r People , ANZ Bank, 01/12/2018 - 30/11/2019
Financial Literacy Australia - Financial capability and older people, Financial Literacy Australia Limited, 01/02/2018 - 30/11/2018

Outputs
Research since 2008 is shown below. To see earlier years visit ORCID( http://orcid.org/0000-0003-1129-887X) or Scopus ( http://www.scopus.com/authid
/detail.uri?authorId=55672264000)
Open access indicates that an output is open access.

Highlights
Year Output

2018 Whait, RB, Christ, K, Ortas, E & Burritt, R 2018, 'What do we know about tax aggressiveness and corporate social responsibility? An
integrative review', Journal of Cleaner Production, vol. 204, pp. 542-552.( http://researchoutputs.unisa.edu.au/11541.2/134299)
Scopus 8 WoS 5

2015 Whait, RB 2015, 'Let's talk about tax compliance: building understanding and relationships through discourse', eJournal of Tax Research,
vol. 13, no. 1, pp. 130-157.( http://researchoutputs.unisa.edu.au/11541.2/112487)

2014 Whait, RB 2014, 'Exploring innovations in tax administration: a Foucauldian perspective on the history of the Australian Taxation Office's
compliance model', eJournal of Tax Research, vol. 12, no. 1, pp. 130-161.( http://researchoutputs.unisa.edu.au/1959.8/158835)
Open access Scopus 2

2012 Whait, RB 2012, 'From responsive regulation to dynamic participation: a new model for voluntary tax compliance', Australian Tax Forum: A
Journal of Taxation Policy, Law and Reform, vol. 27, no. 1, pp. 107-148.( http://researchoutputs.unisa.edu.au/1959.8/136498)

2012 Whait, RB, Whittenburg, G & Horowitz, I 2012, 'The world according to GAAR', Australian Tax Forum: A Journal of Taxation Policy, Law and
Reform, vol. 27, no. 4, pp. 773-813.( http://researchoutputs.unisa.edu.au/1959.8/125113)

Journal Articles
Year Output

2019 Lowies, B, Whait, R & Lushington, K 2019, 'Older people and home ownership: the intention to relocate', Property Management, online, pp.
1-15.( http://researchoutputs.unisa.edu.au/11541.2/139791)

2019 Whait, RB, Lowies, B, Rossini, P, McGreal, S & Dimovski, B 2019, 'The reverse mortgage conundrum: perspectives of older households in
Australia', Habitat International, online, pp.1-9.( http://researchoutputs.unisa.edu.au/11541.2/139988)

2018 Lowies, B, Whait, RB, Viljoen, C & McGreal, S 2018, 'Fractional ownership - an alternative residential property investment vehicle', Journal
of Property Investment and Finance, vol. 36, no. 6, pp. 513-522.( http://researchoutputs.unisa.edu.au/11541.2/135131)
Scopus 1

2018 Whait, RB, Christ, K, Ortas, E & Burritt, R 2018, 'What do we know about tax aggressiveness and corporate social responsibility? An
integrative review', Journal of Cleaner Production, vol. 204, pp. 542-552.( http://researchoutputs.unisa.edu.au/11541.2/134299)
Scopus 8 WoS 5

2015 Whait, RB 2015, 'Let's talk about tax compliance: building understanding and relationships through discourse', eJournal of Tax Research,
vol. 13, no. 1, pp. 130-157.( http://researchoutputs.unisa.edu.au/11541.2/112487)

2014 Whait, RB 2014, 'Exploring innovations in tax administration: a Foucauldian perspective on the history of the Australian Taxation Office's
compliance model', eJournal of Tax Research, vol. 12, no. 1, pp. 130-161.( http://researchoutputs.unisa.edu.au/1959.8/158835)
Open access Scopus 2

2013 Stone, GW, Lightbody, MG & Whait, RB 2013, 'Developing accounting students' listening skills : barriers, opportunities and an integrated
stakeholder approach', Accounting Education: An International Journal, vol. 22, no. 2, pp. 168-192.( http://researchoutputs.unisa.edu.au/1959.8
/138565)
Scopus 14

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2012 Whait, RB 2012, 'Developing risk management strategies in tax administration : the evolution of the Australian Taxation Office's compliance
model', eJournal of Tax Research, vol. 10, no. 2, pp. 436-464.( http://researchoutputs.unisa.edu.au/1959.8/126396)
Open access Scopus 3

2012 Whait, RB 2012, 'From responsive regulation to dynamic participation: a new model for voluntary tax compliance', Australian Tax Forum: A
Journal of Taxation Policy, Law and Reform, vol. 27, no. 1, pp. 107-148.( http://researchoutputs.unisa.edu.au/1959.8/136498)

2012 Whait, RB, Whittenburg, G & Horowitz, I 2012, 'The world according to GAAR', Australian Tax Forum: A Journal of Taxation Policy, Law and
Reform, vol. 27, no. 4, pp. 773-813.( http://researchoutputs.unisa.edu.au/1959.8/125113)

Reports
Year Output

2019 Lowies, B, Helliar, C, Lushington, K & Whait, R 2019, The financial capability of older people: a report prepared for Financial Literacy
Australia, University of South Australia Business School, Australia.( http://researchoutputs.unisa.edu.au/11541.2/135882)
Open access

2018 Lowies, B, Whait, R, Viljoen, C & McGreal, S 2018, Fractional investment in residential property in Australia, University of South Australia
Business School, South Australia.( http://researchoutputs.unisa.edu.au/11541.2/131575)
Open access

Current research & highlights

Financial capability.
Tax avoidance, compliance, administration and policy.
Tax history.
Critical perspectives and the social construction of tax law and administration.
Encouraging dialogue regarding taxation matters between government, the profession and the population.

External engagement & recognition

Collaborations
Organisation Country

Australian National University AUSTRALIA

Deakin University AUSTRALIA

San Diego State University UNITED STATES

University of South Australia AUSTRALIA

University of Ulster UNITED KINGDOM

University of Zaragoza SPAIN

Teaching & student supervision

Highlights
Taxation Law

Courses and programs

Courses I teach and/or co-ordinate
ACCT 3002 Taxation Law 1 (2020)
ACCT 3002 Taxation Law 1 (2019)
ACCT 5017 Taxation (2020)
ACCT 5017 Taxation (2019)
ACCT 5032 Tax Clinic M (2020)
ACCT 3017 Tax Clinic (2020)
ACCT 3017 Tax Clinic (2019)

Research degree supervision

Supervisions from 2010 shown
Thesis title Student status

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Immigration and cultural influences on tax compliance behaviour in Jordan Current

Law and practice of tax audits in Indonesia Current

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