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Significant Income Tax Changes

McLeod, N. (1994) Significant Income Tax Changes. In: Recent Tax Developments for the General Practitioner. Law Society of Western Australia, Perth, Western Australia, pp. 1-18.


This paper will look briefly at the latest modifications to dividend imputation, a recent case on the deductability of legal expenses incurred in protecting market share, and the rather more mundane issue of deductions for work-related clothing expenses.

At one level, this list represents a selection from the usual annual grab-bag of ad hoc and piecemeal developments to the Australian income tax system. There are no startling new directions here: the heady days of the mid-eighties are behind us.

But at another level, the items on this list serve to underscore some of the major structural and jurisprudential problems facing Australian tax law.

Modern Australian tax legislation is notoriously voluminous and detailed. But this ambitious, rococo edifice has been constructed on quite humble jurisprudential foundations. We have seen a great deal of painting and redecorating over the last ten years. But if some thought isn't given to those foundations soon, the whole structure is in danger of collapsing under its own weight.

Publication Type: Book Chapter
Murdoch Affiliation: School of Law
Publisher: Law Society of Western Australia
Copyright: The author
Publishers Website:
Notes: Recent tax developments for the general practitioner: papers presented at a seminar held on Tuesday 19 July at BankWest Tower, Level 46, 108 St Georges Terrace, Perth, Western Australia. Continuing legal education. General series.
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