Rate My Professor Lex Fullarton

Dr. Lex Fullarton is a University Associate at Curtin Law School, Curtin University. He holds a PhD in Taxation Law from the University of New South Wales (2013), Master of Commerce (Taxation) from Curtin University (2004), Master of Taxation from Curtin University (2002), Postgraduate Diploma in Business (Taxation) from Curtin University (2000), Bachelor of Commerce (Taxation and Commercial Law) from Curtin University (2000), Graduate Certificate in Taxation from Curtin University (1997), Diploma in Real Estate Management from TAFE WA (1989), and Diploma in Accounting from TAFE WA (1983). Fullarton also serves as Adjunct Professor at Edith Cowan University's School of Business and Law, supervising the ECU Tax Clinic Carnarvon and conducting independent tax research there.

His research specializations include taxation law with emphasis on tax avoidance schemes such as mass-marketed schemes in Western Australia's Pilbara region during the 1990s, the impact of renewable energy and electric vehicles on taxation including carbon taxes and road tax revenue, taxation of trusts, livestock tax accounting, and zone tax rebates for remote areas. Key publications encompass books Heat, Dust, and Taxes: A Story of Tax Schemes in Australia's Outback (2014), The Artful Aussie Tax Dodger: 100 Years of Tax Reform in Australia (2017), [T]Axing Greenhouse Gases: An Australian Perspective (2019), and Tax Accounting and Livestock in Australia. Selected articles include 'Miners’ motivation-the mass-marketed tax avoidance schemes of the 1990s in the Pilbara region of Western Australia' (2013), 'The Impact of Changing Technology of Motor Vehicles on Road Tax Revenue' (2018), and 'Australian Taxation Office Pronouncements: Why tax advisers need to exercise caution' (2023, co-authored with Dale Pinto). Fullarton received the 2021 Finalist, Business, Society and Communities Award at Curtin University Awards for Research Excellence, and honors for long memberships including 35 years with the Institute of Public Accountants (2019) and 25 years as Chartered Tax Adviser with the Tax Institute of Australia (2018). A former tax practitioner who established a practice in Carnarvon in 2005, he now operates a solar farm, Solex, in Western Australia.