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Public policy, principles and politics: The La Rosa amendment


In April 2005, s 26-54 of the Income Tax Assessment Act 1997 was enacted, effectively denying tax deductions for convicted criminals. This event was brought about by a decision in a case, La Rosa, which allowed a convicted criminal to claim a tax deduction for money stolen during a drug deal. It was claimed that the provision was enacted on public policy grounds, however a closer analysis shows that the provision was more likely enacted as a political measure and ignores important principles underlying the tax system. It is concluded that the Government should not have intervened and that the provision should be repealed.

Author profile:

Jillian Hall
Jillian is a commercial and property lawyer with Levis Stace & Cooper, a division of Rae & Partners Lawyers. Jill practises across a broad range of areas focusing on property law, commercial transactions, estate planning and estate administration. Jill has advised in a range of significant property and commercial transactions, and has given invaluable advice regarding complex estate planning arrangements. In particular, she has had many dealings on behalf of clients with the SRO over a number of duty and revenue related disputes. Jill graduated from the University of Tasmania in 2009 with a combined degree of Bachelor of Commerce and Bachelor of Laws with Honours in Law and a Bachelor of Business degree with First Class Honours in Accounting and Corporate Governance. In 2010, Jill obtained a Graduate Diploma in Legal Practice and was subsequently admitted to the Supreme Court of Tasmania, the High Court of Australia and the Federal Court of Australia. Jill is a member of the North-West Young Lawyers Committee and a former member of the Law Society's Property & Commercial Law Committee. Current at 17 February 2016
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