The Resource Origins of the judicial concept of income in Australia
Origins of the judicial concept of income in Australia
Resource Information
The item Origins of the judicial concept of income in Australia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Origins of the judicial concept of income in Australia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Australian judicial concept of income involves a narrow approach which is similar to that taken by the courts in the United Kingdom but which stands in sharp contrast to the much broader approach taken by the courts in the United States. The early Australian income tax statutes, however, sought to tax income under a global statutory structure which can be considered much closer to the global model of federal income tax statutes in the United States than the UK legislation which was based on a schedular structure. This article traces the introduction of income tax legislation in Australia and early development of Australia's judicial concept of income and finds that the narrow interpretation was by no means a certain outcome at the time. If efforts by the Victorian Commissioner to assess amounts such as legacies, gifts and ex gratia payments had been upheld, an income tax system very different from that which is familiar today might have developed in Australia
- Language
- eng
- Label
- Origins of the judicial concept of income in Australia
- Title
- Origins of the judicial concept of income in Australia
- Language
- eng
- Summary
- The Australian judicial concept of income involves a narrow approach which is similar to that taken by the courts in the United Kingdom but which stands in sharp contrast to the much broader approach taken by the courts in the United States. The early Australian income tax statutes, however, sought to tax income under a global statutory structure which can be considered much closer to the global model of federal income tax statutes in the United States than the UK legislation which was based on a schedular structure. This article traces the introduction of income tax legislation in Australia and early development of Australia's judicial concept of income and finds that the narrow interpretation was by no means a certain outcome at the time. If efforts by the Victorian Commissioner to assess amounts such as legacies, gifts and ex gratia payments had been upheld, an income tax system very different from that which is familiar today might have developed in Australia
- Citation source
- In: Australian tax forum. - Sydney. - Vol. 25 (2010),
- http://library.link/vocab/creatorName
- Mellor, P
- Language note
- English
- http://library.link/vocab/subjectName
-
- income tax
- history of taxation
- Label
- Origins of the judicial concept of income in Australia
- Label
- Origins of the judicial concept of income in Australia
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Origins-of-the-judicial-concept-of-income-in/3FGt3fyhHFA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Origins-of-the-judicial-concept-of-income-in/3FGt3fyhHFA/">Origins of the judicial concept of income in Australia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Origins-of-the-judicial-concept-of-income-in/3FGt3fyhHFA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Origins-of-the-judicial-concept-of-income-in/3FGt3fyhHFA/">Origins of the judicial concept of income in Australia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
