Rebecca Millar

Professor Rebecca Millar is a Professor of Law in the University of Sydney Law School, where she specialises in goods and services tax (GST) and comparative value added tax (VAT). Her primary research focus is on place of taxation rules, the international tax rules governing cross-border supplies of services and intangibles under VAT/GST systems. She is recognised for her contributions to comparative tax law research in this area and for assisting countries with the design, drafting, and implementation of indirect tax laws. Professor Millar has published extensively on VAT/GST issues. Key publications include her co-authorship of Taxing Global Digital Commerce (Kluwer Law International, 2013) with Arthur J. Cockfield, Walter Hellerstein, and Christophe Waerzeggers, which provides a detailed analysis of VAT developments in relation to e-commerce and digital supplies. Other significant works encompass her chapter 'A "Model Framework" for Applying Consumption Taxes to Cross-Border Digital Supplies' in VAT in the Digital Era (Oxford University Press, 2023), 'Jurisdictional Reach of VAT' (2008), and contributions to volumes such as VAT/GST in a Global Digital Economy and discussions on VAT implications of outsourcing.

Prior to her academic career, Professor Millar worked in legal practice for ten years. At the University of Sydney Law School, she advanced from Senior Lecturer to Associate Professor before her promotion to Professor of Law. She serves as a pro bono academic advisor to the OECD Working Party No. 9 on Consumption Taxes, making significant contributions to the development of the International VAT/GST Guidelines. In Australia, she served on the panel of experts for the Board of Taxation's Review of the Application of GST to Cross-Border Transactions (2010) and is an academic member of the Technical Advisory Group. She has acted as a consultant to the Australian Taxation Office on GST matters and participated in international seminars, such as those hosted by the International Monetary Fund on VAT experiences. Professor Millar teaches VAT/GST law subjects in the postgraduate tax program and is associated with the Ross Parsons Centre of Commercial, Corporate and Taxation Law. Her scholarship has impacted academic discourse, policy development, and the practical implementation of consumption tax regimes in global and digital economies.

Professional Email: rebecca.millar@sydney.edu.au