Rate My Professor Christina Allen

Dr Christina Allen is a Senior Lecturer at Curtin Law School, Faculty of Business and Law, Curtin University in Perth, Western Australia. A product of Curtin University, she earned her Bachelor of Business (BBus), Graduate Certificate in Higher Education (GradCertHigherEd), Master of Tax Law (MTaxLaw), and Doctor of Philosophy (PhD) there, receiving the Prime Minister’s Award and the faculty medal as the first standing graduate. Allen is a Certified Practising Accountant (CPA), Chartered Accountant (CA), and Fellow of the Academy of Higher Education (FAHE). Prior to academia, she worked at the Australian Taxation Office and Department of Border Protection, contributing to key projects including the Reinventing the ATO program and the Multinational Anti-Avoidance Law implementation. She participated in establishing a university-based tax clinic and has served as a visiting scholar at York University in Canada and Victoria University of Wellington in New Zealand. Allen serves as the academic representative for CPA Australia's Taxation Centre of Excellence, is an executive committee member, and holds memberships in the International Fiscal Association and Australasian Tax Teachers Association.

Allen's research interests center on taxation law and policy, encompassing the taxation of cryptocurrency and digital assets, GST reporting and e-invoicing, technology adoption in accounting and tax administration, corporate tax residence rules, employee and worker classification in tax and superannuation, and international tax reforms such as BEPS Action 2 and the subject to tax rule. Her influential publications include 'Enablers, Barriers, and Strategies for Adopting New Technology in Accounting' (2023, with D Jackson, 124 citations), 'Technology adoption in accounting: the role of staff perceptions and organisational context' (2024, with D Jackson, 68 citations), 'Strategies for managing barriers and challenges to adopting new technologies' (2022, with D Jackson, G Michelson, R Munir), 'Blockchain to the rescue: Improving taxpayer engagement with blockchain' (2022, with V Potdar), 'Sixteen Years of Bitcoin: Resolved and Unresolved Issues in the Taxation of Crypto Assets' (2026, with S Parsons), 'Crypto-to-Crypto Transactions: A Modern Quandary in Realisation Taxation' (2025), and 'Legislating the Meaning of Digital Currency in the Australian Income Tax Law' (2023). She has presented at events including the IBFD Academic Tax Conference, Queensland Tax Researchers Symposium, and International ATAX Tax Administration Conference, contributing to academic discourse on tax administration and crypto assets.