Analysing the Judicial Definition of Income in Light of Folk Justice

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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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Bibliographic Details
Main Author:	Allen, Christina
Format:	Journal Article
Published:	Thomson Reuters 2022
Online Access:	http://hdl.handle.net/20.500.11937/87067

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