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

Resource Information

The work Income tax in South Africa and Australia turn 100 : a letter from the queen for the dizygotic twins? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Harris, P.A. (Peter)

Subject

• history of taxation
• income tax
• tax base
• tax rate
• tax system

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),

Language note

English