Editors’ Update

The Journal of Australian Taxation is a peer-reviewed scholarly journal publishing articles on all issues relating to taxation.

Under editors John McLaren (Charles Darwin University) and John Passant (Australian National University) the Journal continues its broad scope. It embraces discussions on any aspect of taxation from any jurisdiction. The editors would like to acknowledge the former editorship of Keith Kendall and thank him for his excellent service to the Journal.

The 2017 edition (Volume 19, numbers 1, 2 and 3) will be published by the end of February 2018. The Journal is open source and available online.

CALL FOR PAPERS

The editors are now calling for submissions. There is no deadline. Submissions are received at any time during the year, and once refereed and accepted, articles are published online as part of the volume for that year. Any methodology is acceptable, including but not limited to legal, economic, accounting, critical, empirical and comparative approaches.

Articles between 8,000 and 12,000 words are preferred and it is unlikely that submissions of less than 5,000 words would be accepted. They must be written in accordance with the Australian Guide to Legal Citation, third edition (AGLC3). A Word template is available from the editors.

For more information or to make a submission contact John McLaren at john.mclaren@cdu.edu.au or John Passant at john.passant@anu.edu.au

AVAILABILITY OF THE JOURNAL

There are no fees or charges associated with submitting to or publishing in this journal.

As an open access journal, all content is freely available without charge to users and their institutions, and articles are accepted on condition that users may read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose without asking prior permission from the publisher or the author.

The journal is available in a printed form if an author requires a printed copy for accreditation purposes.


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Volume 19, Issue 1 – Burton

A REVIEW OF JUDICIAL REFERENCES TO THE DICTUM OF JORDAN CJ, EXPRESSED IN SCOTT V COMMISSIONER OF TAXATION, IN ELABORATING THE MEANING OF ‘INCOME’ FOR THE PURPOSES OF THE AUSTRALIAN INCOME TAX By Mark Burton

Abstract
Judicial consideration of the meaning of ‘income’ (ITAA1936) and ‘ordinary income’(ITAA1997) includes reference to a dictum of Jordan CJ describing a process for discovering the meaning of ‘income’ for the purposes of the then New South Wales income tax. Over the past eighty years the import of this dictum has been described in various ways in case decisions. This paper identifies these different judicial descriptions of the dictum’s meaning and considers the significance of this diversity when describing the process by which the meaning of ‘ordinary income’ ought to be ascertained.

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Volume 19, Issue 2 – Marriott

Abstract
A frequent claim in popular media is that the wealthy pay the most tax. As an absolute measure of tax collected this is correct, as the rich earn the most income. However, perhaps a more insightful perspective is a relative measure incorporating not only who pays the most income tax, but a measure that incorporates other taxes such as indirect taxes and duties.
Indirect taxes and duties collect over one-third of tax revenue in New Zealand and present as a not insignificant tax burden, particularly for lower income taxpayers. This study has three objectives. First it provides an insight into indirect taxes and duties paid by decile group in New Zealand in order to highlight the impact of non-income taxes on different income groups. Second, it challenges the rhetoric associated with claims that no groups would be disadvantaged by the last income and consumption tax changes made in New Zealand. Third, it argues that there is a need for greater transparency on the impact of tax changes and, in particular, there is a role for the government agency responsible for collecting statistical information to engage in more analysis of tax data when that data is not readily accessible for academics.

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