Primary production Miscellaneous 2019

Income equalisation: Is all fair in primary production and tax law?

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2019


This article examines income equalisation deposit schemes (IEDSs) in the Australian and New Zealand primary industry sectors. The purpose of such schemes is to assist eligible taxpayers with managing inconsistent cash flows, effectively facilitating income smoothing. The authors explore the policy rationale for these schemes, contrasting New Zealand and Australia, using pluralism as a theoretical framework.


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Primary production Miscellaneous 2019

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