Established in 1989, the Revenue Law Journal is an Australian journal with an international focus on all aspects of taxation. One volume of the Revenue Law Journal is published each year. The Revenue Law Journal is circulated to law libraries throughout the world, to practitioners, academics and law students. Articles are written by leading tax thinkers and are scrutinised by experts of international standing.

The Revenue Law Journal is a refereed journal. Manuscripts are reviewed by expert referees prior to acceptance for publication. The practice is that two reviewers, who are experts in the field or on the topic of the article and are professional peers of the author, are consulted for advice on acceptance for publication.

ISSN 1034-7747 print

ISSN 2202-4859 online

Current Issue: Volume 25, Issue 1 (2015)

Journal Article