Robert Whait

Research Interests

Access to Justice Artificial Intelligence Crime and social justice Household finance and financial literacy Human Rights and Justice Issues Pacific Peoples and the law Taxation Taxation Law

Dr Robert Whait

Senior Lecturer

School of Accounting and Finance

College of Business and Law

Eligible to supervise Masters and PhD (as Co-Supervisor) - email supervisor to discuss availability.

Available For Media Comment.

Dr Rob Whait is the course coordinator for Taxation (Masters) and Taxation Law 1 (Undergraduate) and the Manager of UniSA Tax Clinic. 
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. 
Rob's research interests include tax avoidance, compliance, administration and policy, tax history, tax literacy, critical perspectives and the social construction of the meaning of tax law and its administration and encouraging dialogue regarding taxation matters between government, the profession and the population.
In Rob's time at UniSA, he has received the following Business School Staff Excellence awards: 2007, 2008 Quality Teaching; 2009, 2010, 2011 Supported Teacher Award; 2014 Commendation for Research Excellence; 2015 Top Early Career Teacher; 2017 Research Excellence - Top Research Team; 2018 Achievement in Industry Collaboration; 2019 Excellence in Collaborative Research Supervision; and 2020 Teaching Commendation.

UniSA Business School Research Excellence Awards: Excellence in Collaborative Supervision (w. Braam Lowies, Christine Helliar, Kurt Lushington & Michelle Commandeur) (2019), Top Research Team (w. Lin Crase, Jeff Connor, Henning Bjornlund, Martin Shanahan, John Pisaniello, Joanne Tingey-Holyoak & Bethany Cooper) (2017), Research Commendation (2014)

Date Position Institution name
2020 - 2025 Senior Lecturer in Taxation Law University of South Australia
2015 - 2019 Lecturer in Taxation Law University of South Australia
2006 - 2014 Associate Lecturer in Taxation Law University of South Australia

Date Institution name Country Title
2010 - 2014 University of South Australia Australia Doctor of Philosophy
2001 - 2003 Institute of Chartered Accountants Australia Graduate Diploma Chartered Accountant
1998 - 2001 University of South Australia Australia Bachelor of Commerce
1992 - 1992 University of Adelaide Australia Bachelor of Science (Honours)
1988 - 1991 University of Adelaide Australia Bachelor of Science

Year Citation
2025 Muskanan, M. W., Tilt, C., Rao, K., & Whait, R. (2025). Contributing to Indonesia's SDG achievement: disclosures of regional-owned enterprises. Journal of Public Budgeting, Accounting and Financial Management, 37(2), 273-295.
DOI
2025 Whait, R., & Vitale, C. (2025). Can artificial intelligence help or hinder the compliance of vulnerable taxpayers? Case studies from the Australian National Tax Clinic program [part 2]. Taxation Today, 194(June), 12-18.
2025 Whait, R., & Vitale, C. (2025). Can artificial intelligence help or hinder the compliance of vulnerable taxpayers? Case studies from the Australian National Tax Clinic program [part 1]. Taxation Today, 193, 11-18.
2024 Vitale, C., Castelyn, D., Harrison, B., & Whait, R. (2024). Slipping through the cracks: deficiencies in the Australian taxation office's application of Its compliance model. Australian Tax Review, 53(3), 1-19.
2024 Whait, R., & Vitale, C. (2024). Can artificial intelligence help or hinder the compliance of vulnerable taxpayers? Case studies from the Australian National Tax Clinic Program.. New Zealand Journal of Taxation Law and Policy, 30(3), 279-293.
2024 Whait, R., & Barrett, J. (2024). Foreword - Journal of the Australasian Tax Teachers Association. Journal of the Australasian Tax Teachers Association, 19, 5.
2024 Whait, R., & Vitale, C. (2024). Reforming access to superannuation for pacific Australia labour mobility workers. Journal of the Australasian Tax Teachers Association, 19, 146-169.
2022 Helliar, C. V., Lowies, B., Suryawathy, I. G. A., Whait, R., & Lushington, K. (2022). The genre of banking financial product information: the characters, the setting, the plot and the story. The British Accounting Review, 54 j 5, article no. 101131(5), 1-24.
DOI
2022 Morgan, A., Freudenberg, B., Kayis Kumar, A., Le, V., Whait, R., Cull, M., . . . Vitale, C. (2022). Pro bono tax clinics: aiding Australia's Tax administration and developing students' self-efficacy. Journal of Australian Taxation, 24(1), 76-110.
Scopus2
2022 Cull, M., Mclaren, J., Freudenberg, B., Vitale, C., Castelyn, D., Whait, R., . . . Morgan, A. (2022). Work-integrated learning for international students: developing self-efficacy through the Australian national tax clinic program. Journal Of The Australasian Tax Teachers Association, 17(1), 22-56.
Scopus4
2022 Whait, R., Vitale, C., & Castelyn, D. (2022). Tax clinics in Australia - the road to legitimacy. Journal Of The Australasian Tax Teachers Association, 17(1), 57-84.
2021 Whait, R., Castelyn, D., & Vitale, C. (2021). Meeting tax challenges inherent with blockchain technology through the lens of Australia's GST. Australian Tax Review, 50(3), 193-205.
2021 Marriott, L., Kraal, D., Singh Ladhar, J., & Whait, R. (2021). Tax as a solution for irrigation water scarcity, quality and sustainability: case studies in Australia and New Zealand. Australian Tax Forum, 36(3), 369-402.
2020 Whait, R. (2020). 2019 National Tax Clinic Project: UniSA Tax Clinic. Journal of Australian Taxation, 22(2), 137-161.
2020 Marriott, L., & Whait, R. (2020). Water taxes: a systematic literature review with application to Australia and New Zealand. Australian Tax Forum, 35(4), 566-595.
2019 Whait, R. B., Lowies, B., Rossini, P., McGreal, S., & Dimovski, B. (2019). The reverse mortgage conundrum: perspectives of older households in Australia. Habitat International, 94(102073), 1-9.
DOI
2019 Lowies, B., Whait, R., & Lushington, K. (2019). Older people and home ownership: the intention to relocate. Property management, 38(1), 37-51.
DOI
2018 Whait, R. B., 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, 204, 542-552.
DOI
2018 Lowies, B., Whait, R. B., Viljoen, C., & McGreal, S. (2018). Fractional ownership - an alternative residential property investment vehicle. Journal of property investment & finance, 36(6), 513-522.
DOI Scopus7 WoS3
2015 Whait, R. B. (2015). Let's talk about tax compliance: building understanding and relationships through discourse. eJournal of tax research, 13(1), 130-157.
2014 Whait, R. B. (2014). Exploring innovations in tax administration: a Foucauldian perspective on the history of the Australian Taxation Office's compliance model. eJournal of tax research, 12(1), 130-161.
2013 Stone, G. W., Lightbody, M. G., & Whait, R. B. (2013). Developing accounting students' listening skills : barriers, opportunities and an integrated stakeholder approach. Accounting education, 22(2), 168-192.
DOI
2012 Whait, R. B., Whittenburg, G., & Horowitz, I. (2012). The world according to GAAR. Australian tax forum, 27(4), 773-813.
2012 Whait, R. B. (2012). Developing risk management strategies in tax administration : the evolution of the Australian Taxation Office's compliance model. eJournal of tax research, 10(2), 436-464.
2012 Whait, R. B. (2012). From responsive regulation to dynamic participation: a new model for voluntary tax compliance. Australian tax forum, 27(1), 107-148.
1993 Dua, S. K., Whait, R. B., Alexander, M. J., Eichinger, P. C. H., Bowie, J. H., Hayes, R. N., & Lebedev, A. T. (1993). The Search for the Gas-Phase Negative Ion Pinacol Rearrangement. Journal of the American Chemical Society, 115(13), 5709-5715.
DOI Scopus26

Year Citation
2019 Lowies, B., Helliar, C., Lushington, K., & Whait, R. (2019). The financial capability of older people: a report prepared for Financial Literacy Australia. Australia: University of South Australia Business School.
DOI
2018 Lowies, B., Whait, R., Viljoen, C., & McGreal, S. (2018). Fractional investment in residential property in Australia. South Australia: University of South Australia Business School.
DOI

  • The Financial Capability and Wellbeing of Older 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

Date Role Committee Institution Country
2024 - ongoing Member Communication Content Working Group Australian Taxation Office Australia
2023 - ongoing Co-Chair AFAANZ Tax Special Interest Group Accounting and Finance Association of Australia and New Zealand Australia
2023 - 2025 Secretary Australasian Tax Teachers Association Executive Australasian Tax Teachers Association Australia
2022 - ongoing Member National Tax Clinic Program Stewardship Committee National Tax Clinic Program Australia

Date Role Membership Country
2003 - ongoing Member Chartered Accountants Australia and New Zealand -
2003 - ongoing Member Tax Institute of Australia -

Date Title Engagement Type Institution Country
2019 - 2025 UniSA Tax Clinic Public Community Engagement National Tax Clinic Program Australia

Date Role Editorial Board Name Institution Country
2023 - 2025 Editor Journal of the Australasian Tax Teachers Association Australasian Tax Teachers Association Australia

Date Office Name Institution Country
2019 - 2025 Founder and Director UniSA Tax Clinic Australia

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