Morton, Elizabeth

Dr Elizabeth Morton has demonstrated strong commitment to research and engagement in the field of taxation. Elizabeth has made outstanding contributions reflected in not only high-quality publications and grant success but has shown incredible ability to translate these academic endeavours into real-world impact, including with respect to policy contributions and thought leadership.

Elizabeth’s research is strategically positioned around three core themes: tax compliance, crypto-related activities, and practitioner competencies. These themes are incredibly important areas for accounting practice and are complimentary to one another, across research, engagement and the scholarship of teaching and learning.

For example, Elizabeth has been part of cross-institutional teams, co-leading a project supported by CPA Australia on the Tax Practitioners Board’s review and related recommendations with respect to the TASA Code of Conduct, sanctions, and safe harbour provisions. The project has featured in The Tax Institute’ e-newsletter as well as garnered support from the professional bodies and Keith James, head of the independent review of the TPB. The resulting research has been shared with the TPB and Treasury as part of recent consultation for the introduction of related legislative changes.

Elizabeth has also led an exploratory study of the impact of crypto-related activities on tax practitioner competencies supported by an AFAANZ grant.  This project is of relevance to taxpayers, tax practitioners and policy makers in making sense of the tax implications of the cryptoeconomy. Findings have been shared with the Board of Taxation and their review of digital assets and transactions in Australia. Elizabeth has been engaging throughout the consultation process, including being a working group member.

More broadly, Elizabeth has contributed on the issues surrounding the taxation of the cryptoeconomy through numerous submissions, including the former Government’s investigations led by Senator Andrew Bragg and more recently the Senate Economics Legislation Committee on amending the foreign currency regime in respect of digital assets. Her work has been cited substantially across respective final reports.

As a result of her endeavours, Elizabeth has become known as an expert in the crypto-tax space, evidenced through a multitude of invitations to lead discussion and debate on the tax issues arising from this novel technology. Her reputation extends internationally, evidenced by invitations to participate in global policy debate by Stanford University in California and Brunel University in the United Kingdom.

Elizabeth also seeks to bridge her endeavours with the scholarship of teaching and learning. Elizabeth is co-author of Australian Taxation (Wiley), which is an award-winning textbook aimed at undergraduate business students. Elizabeth has developed a series of blockchain-related content for each chapter of the text to enable students to get a taste of the issues being faced by contemporary tax practitioners.

Along with other roles, Elizabeth reflects deeply on the quality of education through her membership of the Academic Board of the Tax Institutes Higher Education as well as the RMIT’s school of Accounting, Information Systems and Supply Chain Education, Innovation and Quality Committee.