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Teresa Pidduck

Lecturer: Taxation

Email: teresa.pidduck@monash.edu

Tel: +27 11 950 4174

Qualifications
  • Diploma in Business Management and Computing Skills (Pass with Distinction) 2001
  • Damelin West Rand
  • Basic Principals in Public Relations Certificate 2001 (Damelin)
  • Certificate in Basic Principals of Public Relations (PRISA)
  • Cambridge Career Award in Effective Business Communication
  • Microsoft Office User Specialist Certificates
    • MS Word Expert
    • MS Excel Expert
    • MS PowerPoint
  • Certificate in Practical Bookkeeping – The Institute of Certified Bookkeepers
  • Degree in Bachelor of Business and Commerce (Accounting Major) 2004 Monash South Africa
  • Honours Degree in Accounting and Certificate in Theoretical Accounting (CTA) 2005 University of Johannesburg
  • MCom South African and International Taxation (pass with distinction) 2011 North-West University
  • North West University Certificate in Best Magister Student
Profile

Teresa is the first qualified South African Chartered Accountant to have studied at Monash for her undergraduate degree. Teresa is thus the first Monash South Africa alumni to be employed as a lecturer in Taxation.

Teaching Commitments

Teresa currently teaches South African Taxation A and Auditing A.

Achievements
  • 2013 PVC Award for Excellence in Teaching
  • 2013 Dean’s award for excellence in Teaching
  • 2012 Dean’s commendation for excellence in Teaching
  • 2012 Letter of recognition from the Deputy Vice-Chancellor, Education at Monash University for Teaching Excellence
  • 2012 North West University Certificate in Best Magister Student
  • 2011 Monash South Africa Certificate of Academic Excellence in Teaching
  • 2011 Dean’s commendation for excellence in Teaching
  • 2011 Monash South Africa PVC award runner-up for Community engagement
  • 2011 Letter of recognition from the Deputy Vice-Chancellor, Education at Monash University for Teaching Excellence
  • 2010 Monash South Africa Newcommer of the Year award
  • 2001 Cambridge Career Award in Effective Business Communication
  • 2001 Damelin Merit award – top student of the year 2001
Research Interests
All current research conducted

Teresa has completed her MCom studies with distinction in South African and International Taxation. The research component of this MCom consisted of a critical analysis of the General Anti-avoidance Rules (“GAAR”) currently in effect in South Africa. The impetus for the study arose due to the fact that the current GAAR regime has not been presented before the South African courts and thus it is difficult to determine if the criticisms of the previous GAAR regimes have been amended sufficiently.

This study applied the current GAAR to previous case law where the GAAR failed to stand up to the rigors of court. The results from the study concluded that the amendments made to GAAR in South Africa have not resulted in a more effective GAAR.

Teresa is in the process of completing her PHD studies where her research will consist of a qualitative case study in respect of the Canadian and Australian GAAR regimes with the hope to identifying areas where the South African GAAR may be improved by using the lessons learned in these countries.

Further Research interests

Taxation of non-monetary rewards – the provision of non-monetary rewards to taxpayers in the form of redeemable loyalty points is currently not taxed in South Africa. Research in this area is imperative to aid in providing the South African Revenue Service with tools that may be applied where the receipts of such loyalty points are not included within a taxpayers taxable income.

Carbon emission tax – the introduction of carbon emissions tax in South Africa has sparked much debate in the motor industry. The impact of this tax on the motor industry has not been assessed or quantified with sufficient depth. A detailed study of the impact of this tax is much needed within the South African context.

Contingent liabilities in a sale of a going concern – The reduction of a purchase price of a going concern with reference to the value of contingent liabilities is often used in transactions in South Africa. The deductibility of these contingencies in such a sale has sparked much debate in South Africa in light of the substance over form doctrine. Research in this area is required to clarify the view of the courts within the bounds of the legislation.

Peer-reviewed Publications
  • Journal of the Australasian Tax Teachers Association. 2012. Vol.7 No.1. Calvert T and Dabner J – “GAAR’s in Australia and South Africa: Mutual Lessons. ISSN: 1832-911X.
  • International Business and Economics Journal. December. 2013. Vol.12 No. 12. Pidduck T and Odendaal K – “Customer Loyalty Programmes: The loss to the Fiscus In South Africa”. ISSN: 1535-0754.
  • International Journal of Economics. 2014. Vol 1 No. 5. Pidduck T and Odendaal K  – “Avoiding Tax in South Africa’s Retail Industry via Customer Loyalty Programs”. ISSN 2331-589X
Full-length, peer reviewed conference proceedings
  • The Australasian Tax Teachers Association Conference 2012 (17 January 2012) – Sydney Australia – Sydney Law School – “The consequences of adapting tax legislation, using international standards in the developing worlds: A South African example”.
International Conference Presentations
  • The Australasian Tax Teachers Association Conference 2012 (17 January 2012) – Sydney Australia – Sydney Law School – “The consequences of adapting tax legislation, using international standards in the developing worlds: A South African example”.
  • Clute Conference 2013 (8-21 June 2013) – Paris France – “Customer Loyalty Programmes: The loss to the fiscus in South Africa”.
National Conference Presentations

Teresa has presented the following abstracts at conferences:

  • The South African Accounting Association Regional Conference 2010 (23 September 2010) – “Critical analysis of the 2006 amendments to the General Anti-Avoidance Rules: A case law approach”; and
  • The Monash South Africa Business and Economics Research Seminar (5 October 2010) – “Critical analysis of the 2006 amendments to the General Anti-Avoidance Rules: A case law approach”.
  • The Monash South Africa Accountancy Studies Research Seminar (8 March 2011) – “The effectiveness of the General Anti-Avoidance Rules: a case law approach”.
  • The Monash South Africa Accountancy Studies Research Seminar (7 February 2012) – “Consequences of incorporating first world legislation in the developing world”.
  • The Monash South Africa Research Day (18 February 2015) – “Customer Loyalty Programmes in the Retail Industry: Determining the Tax Loss to the Fiscus in South Africa”
Other Professional Activities
  • Member of South-African Institute of Chartered Accountants (SAICA)
  • Member of the  South African Accounting Association
  • Guest lecturer at the North West University in Taxation Masters
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