Barbara Trad

Barbara completed a PhD at Griffith University in 2022 and teaches in Taxation Law at Griffith University. Barbara’s PhD Thesis involved investigating the reasons behind the business structure choices adopted by Australian small and medium enterprises, and the desired attributes of such choices. Her thesis also examines why SMEs have been using discretionary trusts extensively, and whether discretionary trusts provide certain attributes not offered by other business structures.

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Website :

  • Understanding the Rationale Behind Business Structure Recommendations by SME Advisors, 28 Jun 2024
  • How Good Is Your Business Structure? A Survey of Australian SME Advisors, 17 Apr 2024
  • Not in Isolation: The Rationale for a Combination of Business Structures in Australia, 27 Feb 2024
  • Small Business Restructure Roll-Over: In Need of Its Own Restructure?, 27 Jul 2022
  • A Dual Income Tax System for Australian Small Business: Will It Achieve Greater Tax Neutrality?, 03 Dec 2018
  • A Dual Income Tax System for Australian Small Business: What Do the Experts Think?, 13 Sep 2018