The Resource Income tax in South Africa and Australia turn 100 : a letter from the queen for the dizygotic twins?

Income tax in South Africa and Australia turn 100 : a letter from the queen for the dizygotic twins?

Label
Income tax in South Africa and Australia turn 100 : a letter from the queen for the dizygotic twins?
Title
Income tax in South Africa and Australia turn 100 : a letter from the queen for the dizygotic twins?
Creator
Subject
Language
eng
Summary
The South African income tax turned 100 last year and the Australian income tax turns 100 this year. Their base laws were very much sibling laws. Both were drawn from the same pool of material, being the Australasian colonial income tax law that developed far from the British base law during the last third of the 19th century. As a result, there are many provisions in the South African and Australian income taxes where the wording is very close, if not the same. Nevertheless, these laws also demonstrate some fundamental differences which result from drawing on the colonial materials at different times and in different mixes. This article investigates and compares the origins of the initial South African and Australian income tax laws
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
Harris, P.A. (Peter)
Language note
English
http://library.link/vocab/subjectName
  • income tax
  • tax system
  • tax rate
  • tax base
  • history of taxation
Label
Income tax in South Africa and Australia turn 100 : a letter from the queen for the dizygotic twins?
Instantiates
Publication
Label
Income tax in South Africa and Australia turn 100 : a letter from the queen for the dizygotic twins?
Publication

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