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Public policy, principles and politics: The La Rosa amendment

Published on 01 Sep 08 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

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 It is concluded that the Government should not have intervened and that the provision should be repealed.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


 
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