Doctor Elfriede Sangkuhl

Doctor Elfriede Sangkuhl

School of Law


Dr Elfriede Sangkuhl is a senior lecturer with the School of Law. She has completed her PhD: "Rethinking the taxation of Corporations". Her specialty is the taxation of corporations, transfer pricing and corporate tax policy. She is currently teaching and coordinating the first year threshold unit, Fundamentals of Australian Law. Prior to commencing law studies in 1999, Dr Sangkuhl was a chartered accountant. She worked as an auditor and in stockbroking and mergers and acquisitions. Before she undertook her law studies Elfriede worked for the German government in the privatisation of the former East Germany based in Dresden.

This information has been contributed by Doctor Sangkuhl.


  • PhD University of Western Sydney
  • BALaws University of Western Sydney
  • BAComFinSy University of New South Wales


  • College of Business and Law Excellence Award for Outstanding Contributions to Student Learning 2011-11-01

Organisational Unit (School / Division)

  • School of Law


Phone: (02) 9685 9619
Location: EK.G.09

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Previous Teaching Areas

  • 200977 Fundamentals of Australian Law, 2018



  • Sangkuhl, E. and Buttigieg, T. (2016), 'LexisNexis Questions and Answers: Taxation Law', : LexisNexis Butterworths 9780409340600.

Chapters in Books

  • Sangkuhl, E. (2018), 'Charities in Australia : an abrogation of government's responsibility', Old Issues: New Perspectives, Athens Institute for Education and Research 978960598174.
  • Sangkuhl, E. (2017), 'Employment law', Understanding Business Law, LexisNexis Butterworths 9780409343083.
  • Sangkuhl, E. (2016), 'Modernising transfer pricing rules : as useful as moving deck chairs on the Titanic', Business, Economics and Mercantile Law: Selected Issues, Athens Institute for Education and Research 9789605980368.
  • Sangkuhl, E. (2015), 'How the macroeconomic theories of Keynes influenced the development of government economic finance policy after the great depression of the 1930's : using Australia as an example', Selected Issues in Public Private Law, Athens Institute for Education and Research 9786185065782.
  • Sangkuhl, E. (2014), 'The global taxation of corporations', Selected Legal Issues in Economics, Athens Institute for Education and Research 9786185065249.
  • Sangkuhl, E. (2013), 'THe impact of the major economic theories, classical liberal, social liberal and neo-liberal on the taxation of corporations', Economy and Commercial Law : Selected Issues, Athens Institute for Education and Research 9789609549394.
  • Sangkuhl, E. (2012), 'Taxation governance : could the Tobin tax assist in democratising globalisation?', Transnational Governance: Emerging Models of Global Legal Regulation, Ashgate 9781409418269.
  • Sangkuhl, E. (2012), 'Global tax shifting requires global solutions', Financial Crisis, Globalisation and Regulatory Reform, Athens Institute for Education and Research 9789609549967.

Journal Articles

  • Sangkuhl, E. (2012), 'The use of student feedback on teaching to evaluate academics' teaching in higher education in Australia', International Journal of Learning, vol 18, no 5 , pp 95 - 108.
  • Sangkuhl, E. (2011), 'The Fair Work Australia Decision on Qantas: Entrenching the Imbalance of Power Between Employees and Employers?', University of Western Sydney Law Review, vol 15 , pp 158 - 169.
  • Sangkuhl, E. (2009), 'The Taxation Treatment of Long-Tail Liabilities', Journal of Australasian Law Teacher's Association, vol 2, no 1&2 , pp 269 - 278.
  • Sangkuhl, E. (2008), 'E-learning : are 'old' communication and listening skills being devalued in pursuit of e-learning', Journal of the Australasian Law Teachers Association, vol 1, no 1-2 , pp 239 - 246.
  • Sangkuhl, E. (2007), 'Rethinking Limited Liability', University of Western Sydney Law Review, vol 11 , pp 124 - 141.
  • Sangkuhl, E. (2005), 'Not Another Tax', Journal of the Australasian Tax Teachers Association, vol 1, no 2 , pp 450 - 458.
  • Sangkuhl, E. (2003), 'An inequitable, complex and inefficient tax system', Alternative Law Journal, vol 28, no 5 , pp 225 - 229.

Elfriede is currently undertaking research into:

1. The experience of learning and teaching in first year law,

2. Academic literacy and student retention

3. The use of student feedback as a tool to assess good teaching practice

This information has been contributed by Doctor Sangkuhl.


Doctor Sangkuhl is available to be a principal supervisor for doctoral projects

Current Supervision

Thesis Title: Achievable Equity, Efficiency and Certainty in Entity Taxation?
Field of Research:
Thesis Title: Goods and Services Tax
Field of Research:

Western Sydney University

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