The Resource Taxing crime : the application of income tax to illegal activities

Taxing crime : the application of income tax to illegal activities

Label
Taxing crime : the application of income tax to illegal activities
Title
Taxing crime : the application of income tax to illegal activities
Creator
Subject
Language
eng
Summary
In the recent case Federal Commissioner of Taxation v La Rosa, the taxpayer was subject to an income tax assessment on the basis that the proceeds of this illegal drug dealing activities were subject to income tax. This paper highlights some of the difficulties which arise from the application of the income tax to gains derived from illegal activities and proposes several avenues to both meet public policy concerns and preserve an equitable system
Citation source
In: Australian tax forum. - Sydney. - Vol. 20 (2005),
http://library.link/vocab/creatorName
Black, C.M
Language note
English
http://library.link/vocab/subjectName
  • case law
  • illegal activity
  • income tax
Label
Taxing crime : the application of income tax to illegal activities
Instantiates
Publication
Label
Taxing crime : the application of income tax to illegal activities
Publication

Library Locations

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      52.37366609999999 4.9336932
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