Electric Vehicles: technology and taxation

Dr Diane Kraal

Researcher: Dr Diane Kraal

Dr Kraal specialises in taxation law and policy. Dr Kraal’s research interests include taxation of mineral and renewable energy resources. She has been exploring the concept of “energy justice” in recent research papers.

Her current research focus is on taxation changes to support home charging of electric vehicles in business fleets. Fleet cars are seen as a pathway to mass transition from petrol/diesel cars to battery electric vehicles (BEVs), but business site charging facilities are low. The project also considers the positive impacts of taxation support, given business fleet BEVs could quickly feed into the second-hand car market.  This project is being conducted through the RACE for 2030 Cooperative Research Centre.

Taxation changes can be a reliable conduit to change taxpayer behaviour. With BEVs only accounting for around one percent of electronic vehicles in 2019, federal tax changes are being investigated to facilitate BEVs becoming more widely accepted within organisations.

Furthermore, the tax changes could contribute to a higher uptake of fleet BEVs at a lower cost. The use of smart meters for home charging of BEVs is likely to reduce electricity grid congestion.

Dr Kraal was a member of the 2018 Monash delegation to COP24 in Poland, and co-head of the 2019 Monash delegation to COP25 in Spain.

In 2021 Dr Kraal provided a synopsis of her project on tax and electric vehicles to DFAT in response to their call for examples of how university researchers are responding to climate change ahead of COP26 in Glasgow.