Miscellaneous 2002

Metamorphosis of the Australian income tax: 1866 to 1922

Source: Australian Tax Research Foundation

Published Date: 1 Jan 2002


The essential purpose of this study is to identify the origins of the Australian income tax and the influences that shaped it. The study seeks to demonstrate that the origins of the New Zealand income tax are inseparably interwoven with those of the Australian income tax. Studying the early income taxes of the Australia and New Zealand assists in understanding the structure and content of some of the central provisions of the present income taxes. What becomes clear is that the story of income taxes in the Australian colonies is one of provisions bouncing from law to law and
their eventual metamorphosis into the Australian federal income tax of 1915.

Another reason why this study is important is because these early income taxes also influenced the income taxes of other countries. In some cases, such as South Africa, the influence was direct. However, it also seems that these early income taxes influenced the United Kingdom Colonial Model Income Tax of 1923 and, therefore, the income taxes of countries based on that Model.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2002

Share this page