Analysing the Judicial Definition of Income in Light of Folk Justice
Fairness is integral to the effective operation of a tax system. However, Australia’s judicial interpretation of income has been criticised for departing from the measure of accrued income and, thus, lacking fairness. This article revisits the judicial meaning of “income”, assuming that judges re...
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| Format: | Journal Article |
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Thomson Reuters
2022
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| Online Access: | http://hdl.handle.net/20.500.11937/87067 |