Your shopping cart is empty

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


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
Click here to expand/collapse more articles by Ann Kayis-Kumar.
Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 09 September 2020
Click here to expand/collapse more articles by Chris EVANS.
Youngdeok Lim
Youngdeok is a Senior Lecturer, UNSW Business School, UNSW Australia.
Current 1 December 2015
Click here to expand/collapse more articles by Youngdeok Lim.


Copyright Statement
click to expand/collapse