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Business Law

Taxation Law: an introduction

Tax

"A compulsory contribution payable to a national, regional or local government to pay for its activities and works.  A tax in Australia is invariably a sum of money assessed as payable by a particular individual or other entity in accordance with the relevant legislation" (Mann, 2017, p. 871).

Tax. (2017). In T. Mann (Ed.). Australian law dictionary (3rd ed.). Oxford University Press. 

"A compulsory contribution to the state’s funds. It is levied either directly on the taxpayer by means of income taxcapital gains taxinheritance tax, and corporation tax; or indirectly through tax on purchases of goods and services (see value-added tax) and through various kinds of duty, e.g. road taxstamp duties, and duties on betting and gaming." (Law, 2018). 

Tax. (2018). In J. Law (Ed.), A dictionary of law (9th ed.). Oxford University Press. https://dx.doi.org/10.1093/acref/9780198802525.001.0001 

Taxation Law: Books