Taxes and Their Incidence |
Common terms and phrases
Act of Parliament additional tax amount of tax annual income annuity applied Australian Labour Party averaging system beneficiaries cent Commerce Society Commissioner of Taxation company's considered costs country of sale decided earned economic rent EWING Federal Commissioner exemption of 5000 expenditure fee simple flat rate give effect Government graduated rate imposed INCIDENCE By ROBERT income from personal Income Tax individual interests in land joint owners Land Tax landowner lease legal life tenants lessee's estate live stock MACMILLAN maximum rate MELBOURNE UNIVERSITY PRESS natural increase necessary net income ownership paid partners partnerships pastoralists payment personal exertion political authority question rate of tax rate was reached reasons required to pay revenue ROBERT EWING Federal scheme secondary owner's secondary taxpayer settlement shareholders tax on income tax payable tax the profiteer taxable income testator tion trading stock trust estates undistributed income unearned income unim unimproved value University of Melbourne