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Research Masters

Faculty/Lead unit

QUT Business School

School of Accountancy

Topic status

We're looking for students to study this topic.


Professor Kerrie Sadiq
Division / Faculty
QUT Business School
Dr Bronwyn McCredie
Division / Faculty
QUT Business School


Twenty-one billion goes untaxed per annum in Australia (Mather, 2016). This represents a major loss of revenue for the Australian Government and Australians. In response, the Turnbull government has initiated a cash economy taskforce that will consider the abolition of the $100 note and restrictions or bans on cash payments over specified amounts. But will these measures reap the desired rewards, namely billions for budget repair?

Similar measures have been considered and adopted in foreign jurisdictions. For example, in India the five thousand and one thousand rupee notes were removed from legal tender on the 8th of November 2016 in an attempt to combat corruption, terrorism and the cash economy. This study will examine the impact of measures such as this to determine their efficacy and suitability for adoption in Australia.

If you are interested in researching this topic as part of a Master of Philosophy (Accountancy), and you are applying to commence your degree in Semester 1, 2018, you may be eligible for our School of Accountancy Accelerate Scholarship.



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