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To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia

Published on 01 Jul 20 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

In the lead-up to the 2019 Federal Election the Australian Labor Party proposed, inter alia, to cap the cost of managing tax affairs deduction at $3,000. While there was much commentary in relation to this particular deduction from politicians and even more backlash from practitioners on the proposed capping of this deduction, there remains a dearth of academic research in this area – both in the Australian context and abroad.

Author profiles

Ann Kayis
Ann has a BCom(Finance)/LLB(Hons) (UNSW), PhD (UNSW, in progress), School of Taxation and Business Law, UNSW Australia, Solicitor of the Supreme Court of New South Wales and High Court of Australia. - Current at 30 September 2015
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Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 29 May 2019
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Youngdeok Lim
Youngdeok is a Senior Lecturer, UNSW Business School, UNSW Australia.
Current 1 December 2015
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