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Professor of Law, University of Sydney

Rebecca Millar is a Professor in the Faculty of Law at the University of Sydney, where she specialises in goods and services tax (GST) and comparative value added tax (VAT).

She is a member of the editorial board of the World Journal of VAT/GST Law and a pro bono academic advisor to the secretariat of OECD Working Party No 9. She served on the Board of Taxation panel of experts for the Review of the Legal Framework for the Administration of the GST (2009) and the Review of the Application of GST to Cross-Border Transactions (2010), and is a past member of ATO's GST Rulings Panel and GST Advisory Group.

In 2005, she took 6-months' leave from the University to work as Consulting Counsel in the Legal Department of the International Monetary Fund (IMF) and was subsequently engaged by IMF and other international organisations to provide advice on the drafting and implementation of indirect tax laws.


  • 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