Home > Law > RLJ > Vol. 6 (1996) > Iss. 1
Article Title
Abstract
As its title suggests, this article examines the fundamental, yet by no means basic question of what is a "tax"? The article focuses on recent judgments of the High Court which have, to some extent, eroded what many commentators have regarded as the classic definition of a tax expressed by Latham CJ in Matthews v Chicory Marketing Board.
Recommended Citation
Morabito, Vince and Barkoczy, Stephen
(1996)
"What is a Tax? The Erosion of the "Latham Definition","
Revenue Law Journal:
Vol. 6:
Iss.
1, Article 4.
Available at:
http://epublications.bond.edu.au/rlj/vol6/iss1/4
COinS
