Income equalisation: is all fair in primary production and tax law?

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Income equalisation: is all fair in primary production and tax law?

This article examines income equalisation deposit schemes (IEDSs) in the Australian and New Zealand primary industry sectors. The purpose of such schemes is to assist eligible taxpayers with managing inconsistent cash flows, effectively facilitating income smoothing. The authors explore the policy r...

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Bibliographic Details
Main Authors:	Hodgson, Helen, Castelyn, Donovan, Marriott, Lisa
Format:	Journal Article
Published:	2019
Online Access:	http://hdl.handle.net/20.500.11937/75616

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