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Professor of Law, University of Sydney

Rebecca Millar is a Professor of Law at the University of Sydney Law School, where she has specialised in goods and services tax (GST) and comparative value added tax (VAT) since 2002.

Throughout her academic career, she has been actively engaged with national and international developments in consumption tax design and policy, particularly through her engagement with the OECD and the IMF. In 2019, she was profiled by the Women in IFA Network of the International Fiscal Association in its publication Recognising 100 Years Of Women In Tax, where she was recognised “for her contribution to comparative tax law research on ‘place of taxation’ rules” and “for assisting countries with the design, drafting, and implementation of indirect tax laws”.

In recent years, Professor Millar has worked in Australia on a part-time basis and spends the rest of her time in Washington DC, where she provides academic consultancy services for businesses seeking assistance understanding the impact of VAT in foreign countries on their global operations.


  • 2002–present
    Professor of Law, Sydney Law School
  • 2015–2015
    Visiting professor, Osgoode Law School


  • 2002 
    University of Sydney, LLM
  • 1991 
    College of Law, Diploma of Legal Practice
  • 1990 
    University of New South Wales, LLB
  • 1979 
    University of Auckland, BSc