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.
Morabito, Vince and Barkoczy, Stephen
"What is a Tax? The Erosion of the "Latham Definition","
Revenue Law Journal:
1, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol6/iss1/4