CURRICULUM VITAE: TERESA PIDDUCK Last Updated: 08 April 2020

UNIVERSITY OF PRETORIA CURRICULUM VITAE: TERESA PIDDUCK Last Updated: 08 April 2020

Economic and Management Sciences

1. BIOGRAPHICAL SKETCH

1.1 GENERAL INFORMATION Surname Pidduck Staff No. First names Teresa SA ID Number Citizenship South Africa Title Dr Gender Female Place of birth Johannesburg Date of birth 04 August 1982 Population group White Department Taxation Position Senior Lecturer E-mail [email protected] Permanent fulltime 40 hours per Date of appointment 01 August 2018 week

Higher education Distinctio Degree / Diploma Country Year institution ns Doctor of Philosophy South Africa Rhodes University 2018 ☐ Master of Commerce: South Africa North-West University 2011 Yes Accounting Sciences Bachelor of Commerce Honours: South Africa University of 2006 ☐ Accounting Sciences Johannesburg Bachelor of Business and Commerce South Africa Monash University, South 2005 ☐ Africa

1.3 WORK EXPERIENCE TO DATE (listed from most recent/current position) Name of employer Country Capacity/Position Period (From – To) University of South Africa Senior Lecturer 2018/08 - current Pretoria Monash South South Africa Senior Lecturer, Department of Accounting 2010/02 - 2018/07 Africa Studies, Faculty of Business Engineering (8.5 yrs) and Technology KPMG South Africa South Africa Senior Tax Consultant, Corporate Tax 2009/01 - 2010/01 (1.1 yrs) KPMG South Africa Audit Trainee - Audit Manager 2006/01 - 2008/12 (3 yrs)

1.4 PROFESSIONAL REGISTRATIONS Registration Country Institution / Professional Body Year Chartered Accountant South Africa South African Institute of Chartered Accountants 2010 1

2. TEACHING ACTIVITIES

2.1 COURSES PRESENTED Self- develope Years Level (e.g. second year, Course presented Country Institution d presented Masters) (Yes or No) UP Taxation CTA South 2019-2020 University of Postgraduate Diploma in No Africa Pretoria Accounting Sciences (CTA) (Self Developed GAAR Lectures) Post graduate South 2019-2020 University of NQF8 No course in Africa Pretoria advanced Enterprises (Pty) Taxation Ltd BEL200 South 2020-2020 University of Second year undergraduate No Africa Pretoria Taxation

TXA885 Research South 2020 University of Masters (MCom/MPhil) Yes Methodology Africa Pretoria Including Subject Responsible Leader TXA810 Domestic South 2019-2020 University of Masters (MCom/MPhil) No International Tax Africa Pretoria (Self developed Jurisdiction to Tax and Avoidance Lectures) MPhil Tax South 2019-2020 African Tax Masters (MPhil Taxation) No Avoidance Africa Institute (Self developed Tax Avoidance Lectures) BEL 300 South 2018-2019 University of Third Year undergraduate No Africa Pretoria taxation (Including Subject Responsible Leader) Module in South 2018 University of NQF7 No advanced Africa Pretoria taxation Enterprises (Pty) (Graduate Level) Ltd Post Graduate South 2017-2018 Monash South Postgraduate CTA (Tax No Diploma in Africa Africa Avoidance Lectures) Accounting Basic Accounting South 2018 Monash South BCom Engineering First No Costing and Africa Africa Year Undergraduate (Sole Financing academic on unit) Basic Accounting South 2018 Monash South BCom Law First Year No Costing and Africa Africa Undergraduate (Including Financing Chief Examiner) (Sole academic on unit)

2.1 COURSES PRESENTED Self- develope Years Level (e.g. second year, Course presented Country Institution d presented Masters) (Yes or No) South African South 2011-2018 Monash South Undergraduate second year Yes Taxation A Africa Africa (Including Chief Examiner) (Sole academic on unit) South African South 2013, 2017, Monash South Undergraduate Third Year Yes Taxation B Africa 2018 Africa (Including Chief Examiner) (Sole academic on unit) South African South 2013, 2017, Monash South Undergraduate Third Year Yes Taxation C Africa 2018 Africa (Including Chief Examiner) (Sole academic on unit) Advanced South Developed Monash South BCom Law Second Year Yes Taxation Africa in 2015 Africa Undergraduate Intermediate South Developed Monash South BCom Law undergraduate Yes Taxation Africa in 2015 Africa Second Year Introduction to South Developed Monash South BCom Law Undergraduate Yes Taxation Africa in 2015 Africa second year Auditing A South 2011-2017 Monash South Undergraduate Second Year No Africa Africa (Including Chief Examiner) (Sole academic on unit) South African South 2010-2011 Monash South Undergraduate Third Year No Taxation of Africa Africa (Including Chief Examiner) Companies (Sole academic on unit) South African South 2010-2011 Monash South Undergraduate Second Year No Taxation of Africa Africa (Including Chief Examiner) Individuals (Sole academic on unit) 2.2 OTHER EDUCATION AND PEDAGOGIC COURSES PRESENTED Course Country Year Institution EMS Faculty Teaching & Learning Brown Bag. South University 2019 Title: “iPeer: Self and Peer assessment – Lessons from BEL300” Africa of Pretoria

3. TEACHING OUTPUTS

3.1 EDUCATIONAL PUBLICATIONS AND PAPERS AT EDUCATIONAL CONFERENCES Details Year Details on Publication/paper SAAA Teaching and Learning 2020 – Designing blended learning opportunities for ethics: Conference 2020 Reflections on a teaching intervention (Accepted for presentation but postponed due to Covid19) SAAA Teaching and Learning 2020 – Self- and peer-assessment: Student perceptions on a blended Conference 2020 intervention (Accepted for presentation but postponed due to Covid19)

3.2 EDUCATIONAL PRODUCTS DEVELOPED Name of product Year Description of product

4. OTHER TEACHING CONTRIBUTIONS

4.1 MEMBERSHIP OF NATIONAL AND INTERNATIONAL TEACHING BODIES Scientific Registratio Country Year joined Involvement association/Society n end date Tax and Legal Africa South Africa 2018 - Research fellow NPC

4.2 PARTICIPATION IN NATIONAL AND INTERNATIONAL TEACHING ASSOCIATIONS, BODIES, COMMITTEES Type & extent of Association /Body /Committee Year Registration end date participation Monash South Africa Curriculum 2017 2018-07-31 Reviewing member Development Committee Monash South Africa Faculty Teaching 2017 2018-07-31 Founding member and Learning Committee Monash University Quality Assurance 2015 2018-07-31 Participating Member Teaching and Learning Committee (South Africa campus) Monash South Africa campus Teaching 2015 2018-07-31 Participating member and Learning Committee Monash South Africa Teaching and 2014 2018-07-31 Founding member Learning Mentor Monash South Africa Academic Progress 2010 2011-12-31 Participating member Committee South African Accounting Association 2010 N/A Member

5. RESEARCH ACTIVITIES

5.1 SUPERVISION OR CO-SUPERVISION OF MASTER’S STUDENTS WHO HAVE COMPLETED DEGREES Duration of Name of Degree/Title of dissertation/ thesis Co-supervisor( Supervisor studies student and date completed s) (years) Michael MCom (Full dissertation) - Towards the Teresa Pidduck Karen Stark 2 Graskie simplification of tax trust policy in South Africa - 2020 Wessel MCom - Are tax penalties effective in Teresa Pidduck N/A 1 Coetzee combatting tax avoidance? - 2019 Prince MCom - A systematised review of the Teresa Pidduck Prof Theuns 1 Mahloana literature related to tax education in Steyn the context of tax compliance - 2019 Josias MCom - Effect of tax knowledge on tax Teresa Pidduck N/A 1 4

5.2 CURRENT POST-GRADUATE STUDENTS Degree enrolled for Name of Co-supervisor( Year of and date of Project title Supervisor student s) registration first registration Reindolf PhD Taxation The influence of tac policies Hanneke du Teresa Pidduck 2020 Yao Nani on tax compliance: Preez Adzido perceptions of SME’s in Ghana Atlegang MPhil The South African General Teresa N/A 2020 Matjila (International Anti-avoidance Rule: Pidduck Taxation) lessons from a New Zealand case Sunil MPhil Challenges of the South Teresa N/A 2020 Chavda (International African General Pidduck Taxation) Anti-Avoidance Rule: A Case Law Approach Thembelihle MPhil An analysis of the South Teresa N/A 2020 Mzila (International African GAAR: lessons from Pidduck Taxation) New Zealand

5.3 RESEARCH FUNDS Value of Origin of research Duratio Country Title of research project or programme Funding funds n awarded UP Research South The South African General Anti-tax avoidance 2019 R49 982 Development Africa rule and lessons from the first world: A case (to be Programme law approach extend ed for 2020) UP Scholarship of South Self and Peer assessment 2019 R40 000 Teaching and Africa Learning

7. RESEARCH OUTPUTS

7.1 PUBLICATIONS IN PEER-REVIEWED OR REFEREED JOURNALS Output Pub Issue Names of all Journal Volum Output title/ Journal name Pages type year no the authors index e no Publication title South African Journal 20 The Sasol Oil case – Would of Accounting Research the present South African ISSN: (Abstracted and/or GAAR stand up to the 1029-1954 indexed in Scopus, the rigours of the court? Article 2020 2 Pidduck T (Print) 34 Web of Science Index 2376-3981 (Online). (ESCI), the ABS Guide, the ABDC List (C rated), and DHET) Pacific Accounting 1-20 Progressive tax: a proposal Review (Ranked by: for customer loyalty ABS (UK), ABDC list (B programmes Pidduck T rated), Australian Odendaal K ISSN: Research Council (ERA Article 2019 3 Kirsten M 31 0114-0582. Journal List), BFI Pleace L (Denmark), NSD De Winnaar K (Norway), Scopus, Emerging Sources Citation Index (ESCI)) ISSN: 15 Tax research methodology 1029-1954 for untested legislation: An South African Journal (Print) exemplar for the tax scholar 2376-3981 of Accounting Research (Online). (Abstracted and/or Scopus, indexed in Scopus, the Article 2019 3 Pidduck T 33 Web of Web of Science Index Scienc (ESCI), the ABS Guide, Index the ABDC List (C rated), (ESCI), ABS and DHET) Guide, ABDC List, 6

7.1 PUBLICATIONS IN PEER-REVIEWED OR REFEREED JOURNALS Output Pub Issue Names of all Journal Volum Output title/ Journal name Pages type year no the authors index e no Publication title and the DHET ISSN 6-16 Avoiding tax in South 2379-9463 Africa’s retail industry via 23799 Odendaal O (Print). Journal of Economic Article 2014 2 customer loyalty programs 47 Pidduck T ISSN and Financial Studies 2379-9471 (Online). ISSN: International Business 1521-1 Customer Loyalty 1535-0754 and Economics 534 Programmes: The loss to 15350 Pidduck T (Print). Article 2013 Research Journal (IBSS 12 the Fiscus In South Africa 75 Odendaal O ISSN 2157-9393 and Scientific Level 1 (Online). on Norwegian List) Journal of the 53-78 GAAR’s in Australia and ISSN: Australasian Tax South Africa: Mutual Calvert T 1832-911X. Article 2012 0 Teachers Association 7 Lessons Dabner J B-rated on ABDC List (Scopus, ABDC List (B rated))

7.2 BOOKS AND/OR CHAPTERS IN SCHOLARLY BOOKS (EXCLUDING TEXT BOOKS) Full title Name Publishers Public Issue Dates Page No Your contribution to the of all ation No book the year authors Tax Li J Pretoria 2019 1 2019 294-315 Chapter 12 International Tax simplification: An Pidduck University Simplification in South Africa African T Law Press. through Managing perspective ISBN: Substantive Complexity and 978-1-920538 Improving Drafting Efficiency -96-5

7.3 KEYNOTE ADDRESSES Co-Pre Title Country Date Full title Event Location senter Structured Structured UJ Tax Pre-emptive Pre-emptive Research University of Analysis: Using South 16 July Analysis: Using N/A Methodolo Johannesbur doctrinal and Africa 2019 doctrinal and reform gies g reform oriented oriented Seminar methodologies methodologies

8. OTHER SCHOLARLY RESEARCH-BASED CONTRIBUTIONS

8.1 PARTICIPATION IN CONFERENCES, WORKSHOPS AND SHORT COURSES 8.1.1 National Published Type Year Title Conference Proceeding SAAA Teaching and Learning 2020 Designing blended learning opportunities for No Conference 2020 – ethics: Reflections on a teaching intervention (Accepted for presentation but postponed due to Covid19) SAAA Teaching and Learning 2020 Self- and peer-assessment: Student No Conference 2020 – perceptions on a blended intervention (Accepted for presentation but postponed due to Covid19) UJ Tax Research Methodologies 2019 Structured Pre-emptive Analysis: Using No Seminar doctrinal and reform oriented methodologies University of Pretoria Mini 2018 The South African GAAR and lessons from the No conference: Research first world: A case law approach - PHD Thesis: development 2018 Doctor of Philosophy 2018 Annual Conference on Law 2018 Interpreting South African tax avoidance No and Business legislation and resolving the taxpayer dilemma: a conceptual framework SAAA Gauteng Central Regional 2018 Progressive tax: A proposal for customer No Conference 2018 loyalty programmes The Monash South Africa 2013 Customer Loyalty Programmes: The loss to No Accountancy Studies Research the fiscus in South Africa Seminar 2013 The Monash South Africa 2012 Consequences of incorporating first world No Accountancy Studies Research legislation in the developing world Seminar 2012 The Monash South Africa 2011 The effectiveness of the General No Accountancy Studies Research Anti-Avoidance Rules: a case law approach Seminar 2011 The Monash South Africa 2010 Critical analysis of the 2006 amendments to No

8.1 PARTICIPATION IN CONFERENCES, WORKSHOPS AND SHORT COURSES 8.1.1 National Business and Economics Research the General Anti-Avoidance Rules: A case law Seminar 2010 approach The South African Accounting 2010 Critical analysis of the 2006 amendments to No Association Regional Conference the General Anti-Avoidance Rules: A case law 2010 approach 8.1.2 International Type Country Year Title Published Conference Proceeding Tax Research Network United 2020 Taxing customer loyalty programmes: A N/A Conference 2020 Kingdom South African perspective (Submitted but delayed due to COVID19) Tax Research Network United 2019 Tax research methodology for untested N/A – Journal Conference 2019 Kingdom legislation: An exemplar for the tax scholar. article TRN conference 2019 SAICA Tax Symposium South 2018 International tax environment and tax N/A – Book 2018 Africa simplification in South Africa: A Chapter double-edged sword published Clute Institute France 2013 Customer Loyalty Programmes: The loss to N/A – Journal Conference 2013 the fiscus in South Africa article The Australasian Tax Australia 2012 The consequences of adapting tax legislation, Yes Teachers Association using international standards in the Conference 2012 developing worlds: A South African example

8.2 TEAMWORK AND COLLABORATION WITH OTHERS 8.2.1 Other researchers (national and international) Details of Description Year Country Additional Information Collaboration/Teamwork Three co-authored Research in Customer publications and conference Odendaal, K. 2011-2020 South Africa Loyalty Programmes and presentations to date with taxation more in progress Research in Customer One co-authored publication Pleace, L. 2018-2019 South Africa Loyalty Programmes and and conference presentation taxation Research in Customer One co-authored publication Kirsten, M. 2018-2019 South Africa Loyalty Programmes and and conference presentation taxation Research in Customer One co-authored publication De Winnaar, K 2018-2019 South Africa Loyalty Programmes and and conference presentation taxation One co-authored publication Research in tax Li, J. 2018-2019 Canada and research mentorship and simplification conference presentation.

Research in tax avoidance One co-authored publication Dabner, J. 2011-2020 Australia and mentorship of and research mentorship research engagement Research in doctrinal One co-authored paper Swanepoel, S. 2019-2020 South Africa research of customer submitted to journal and one loyalty programmes conference submission Two co-authored publications Research in self and in progress and one Venter, J. 2019-2020 South Africa peer-assessment in conference presentation undergraduate teaching accepted Two co-authored publications Research in self and in progress and one Bauer, N. 2019-2020 South Africa peer-assessment in conference presentation undergraduate teaching accepted

8.3 MEMBERSHIP IN NATIONAL AND INTERNATIONAL BODIES Registration Scientific association/society Country Year joined Involvement date South Tax and Legal Africa NPC 2018 2018 Research fellow Africa South African Institute of South 2010 2010 Registered member Chartered Accountants Africa

9. MANAGEMENT AND ADMINISTRATIVE DUTIES

9.1 LIST YOUR INVOLVEMENT IN DEPARTMENTAL ACTIVITIES Capacity Institution/organisation Departmental activities Member of the EMS Faculty University of Pretoria, Faculty of Economic Member of the Faculty Committee and Management Sciences (Meeting) Committee Member of the EMS Faculty University of Pretoria, Faculty of Economic Representative of the Postgraduate Committee and Management Sciences department on the Faculty’s Postgraduate Committee Member of the Department of University of Pretoria, Faculty of Economic Member of the Taxation’s Postgraduate and Management Sciences committee Committee Member of the Department of University of Pretoria, Faculty of Economic Member of the Taxation’s PG Teaching and and Management Sciences committee Learning Committee Member of the Department of University of Pretoria, Faculty of Economic Member of the Taxation’s PhD Selection and Management Sciences committee Committee Tax Academic University of Pretoria, Faculty of Economic AACSB – Assurance of and Management Sciences learning (AOL) SAICA 2025 Curriculum transformation

9.1 LIST YOUR INVOLVEMENT IN DEPARTMENTAL ACTIVITIES Capacity Institution/organisation Departmental activities Member of Departmental University of Pretoria Social Committee Social Committee

10. COMMUNITY SERVICE/ ACADEMIC CITIZENSHIP

10.1 OUTREACH PROJECTS Communities Project title Year Country Institutions involved involved Monash South Africa Faculty South Community engagement 2013-2015 Monash South Africa Various Africa officer Children's homes and South Monash Makes a Difference 2010-2017 Monash South Africa animal welfare Africa organisations

10.2 PROFESSIONAL SERVICE PERFORMED Description Year Country Details I provide tax and related assistance to Tax returns and advice 2008 - South Africa and individuals and SME’s on an ad-hoc basis performed on an ad-hoc basis current United Kingdom where permitted.

10.3 JOURNAL EDITORIAL AND REFEREE INVOLVEMENT Journal Year Role Period involved Journal of Economic and Financial Sciences 2019 Reviewer 2019 - present South African Journal of Accounting Research 2019 Reviewer 2019 - present

10.4 INVOLVEMENT WITH OTHER UNIVERSITIES; SCIENTIFIC INSTITUTIONS; PROFESSIONAL BODIES OR SOCIETIES Other institution Country Year Capacity

10.5 EXTERNAL EXAMINATION OR MODERATION DUTIES / REFEREE DUTIES Institution Country Year Details La Trobe University Australia 2020 PHD Dissertation "Towards a 'Gold Standard' of a General Anti-Avoidance Taxation Rule" Monash South Africa South Africa 2018 - current External examiner and moderator for undergraduate tax Rhodes University South Africa 2020 MCom dissertations University of Pretoria South Africa 2014 - 2018 External examiner for LLM mini-dissertations University of South Africa 2013 - current External examiner for MCom mini-dissertations Johannesburg

11. AWARDS AND SCIENTIFIC/SCHOLARLY RECOGNITION

11.1 EVALUATION STATUS AS SCIENTIST/SCHOLAR First evaluation Subsequent Subsequent Evaluation First evaluation date evaluations evaluation dates

11.2 RESEARCH AWARDS AND PRIZES Count Description Year Full details ry SAIPA represents qualified Professional Accountants in practice, commerce and industry, academia and the public sector. The Tax Thesis competition has been running for numerous years is aimed at promoting good research in accounting and taxation by rewarding candidates whose thesis/dissertation has been selected through an adjudication process as the best in their degree level.

Dr Pidduck, under the supervision of Professor Lilla Stack, entered the Tax and Accounting Thesis competition with her PhD topic: “The South 2019 SAIPA Top African general anti-tax avoidance rule and lessons from the first world: Achievers award South 2019 A case law approach”. The study applied a qualitative approach to (Taxation Phd Africa compare the South African, Australian and Canadian General Anti Category) Avoidance Rules (GAAR) in order to propose changes that are intended to improve the efficacy of the South African GAAR.

This research was performed by first comparing the three GAARs using a doctrinal research methodology and then applying the South African GAAR to the facts of selected cases from Australia and Canada in the form of reform-oriented research. The convergence of results from the two research methodologies validated many of the suggestions made for the improvement of the South African GAAR. 2019 Faculty In 2019 the Department of Taxation (of which Teresa Pidduck was a South award for 2019 member) won the EMS Faculty award for the department that made Africa research the most progress in number and quality of publications. Best Magister South 2012 2012 North West University Certificate as the Best Magister Student Student Africa

11.3 TEACHING AWARDS AND PRIZES Description Country Year Full details Nominated for the 2020 Teaching and Learning 2020 Teaching & Learning South 2020 Awards for the EMS Faculty at the University of Excellence Awards Africa Pretoria for the self and peer-assessment initiative. for Teaching Excellence (Monash Australia) 2015 Letter of recognition South 2015 2015 Letter of recognition from the Deputy from the Deputy VC, Education Africa Vice-Chancellor, Education at Monash University for Teaching Excellence (Monash Australia) 2014 Letter of recognition South 2014 2014 Letter of recognition from the Deputy from the Deputy VC, Education Africa Vice-Chancellor, Education at Monash University for Teaching Excellence (Monash Australia) 2013 Dean’s award for Australia 2013 2013 Dean’s award for excellence in Teaching excellence in Teaching (Monash Australia) (Monash Australia) 2012 Letter of recognition South 2012 012 Letter of recognition from the Deputy from the Deputy VC, Education Africa Vice-Chancellor, Education at Monash University for Teaching Excellence (Monash Australia) 2012 Dean’s commendation Australia 2012 2012 Dean’s commendation for excellence in for excellence in Teaching Teaching (Monash Australia) (Monash Australia) 2011 Monash South Africa South 2011 2011 Monash South Africa Certificate of Academic Certificate of Academic Africa Excellence in Teaching (Monash South Africa) Excellence in Teaching 2011 Dean’s commendation Australia 2011 2011 Dean’s commendation for excellence in for excellence in Teaching Teaching (Monash Australia) (Monash Australia) 2011 Letter of recognition South 2011 2011 Letter of recognition from the Deputy from the Deputy VC Education Africa Vice-Chancellor, Education at Monash University for Teaching Excellence (Monash South Africa) 2010 Monash South Africa South 2010 2010 Monash South Africa New-comer of the Year New-comer of the Year award Africa award (Monash South Africa) (Monash South Africa)

11.4 ANY OTHER AWARDS, RECOGNITION AND PRIZES Description Country Year Full details 2011 Monash South Africa PVC award South 2011 2011 Monash South Africa PVC award runner-up for Community Africa runner-up for Community engagement engagement (Monash South Africa) 2001 Cambridge Career Award in South 2001 2001 Cambridge Career Award in Effective Effective Business Communication Africa Business Communication 2001 Damelin Merit award – top South 2001 2001 Damelin Merit award – top student of student of the year 2001 Africa the year 2001