Rebecca MillarBorn in Wellington, New Zealand, after graduating with a BSc in biology from the University of Auckland, she moved to Australia in 1988 and completed her LLB at the University of New South Wales. After eight years specializing in Australia’s income tax concession for R&D, she joined Ernst and Young during the implementation of Australia’s GST. Having completing her LLM, she moved from practice to academia in 2002, joining the tax program of Sydney Law School. Since that time, Professor Millar has specialized in Australian GST and comparative VAT, with a particular interest in cross-border issues. She is a member of the editorial board of the World Journal of VAT/GST Law and was the guest editor of the Journal of the Australasian Tax Teachers Association in 2012. She is a pro bono academic advisor to OECD Working Party 9 and has worked on indirect tax reform projects for the IMF and the World Bank. She is also a current member of the Australian Taxation Office’s GST Advisory Group and a past member of its Indirect Taxes Rulings Panel.
Global Trends in VAT/GST
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