Australian Tax Review, Vol. 45, No. 2, pp. 88-98, 2016
16 Pages Posted: 14 Jul 2017
Date Written: 2016
Justice Edmonds’ judicial output was large, but it did not prevent him from presenting several extra-judicial speeches and papers every year. These represent an impressive body of work: both scholarly and practical. In these writings, Edmonds J analyses the Australian tax system and advocates for tax reform. A number of tax proposals currently “on the table” in this election year have been consistently called for by Edmonds J. This chapter explores Edmonds J’s extrajudicial contributions in the areas of the capital gains tax, negative gearing, superannuation tax concessions, inheritance tax, the goods and services tax, international taxation and statutory interpretation, as well as the process of tax reform itself.
Keywords: Tax Reform, Extrajudicial, Edmonds J, Capital Gains Tax Discount, Main Residence Exemption, Capital Revenue Distinction, Goods and Services Tax, Superannuation, Negative Gearing, Inheritance Tax, Wealth Tax, International Taxation, Treaty Interpretation, Statutory Interpretation, Asprey
JEL Classification: K10, K30, K33, K34
Suggested Citation: Suggested Citation
Burnett, Chloe, Justice Edmonds’ Contributions to Extra-Judicial Writing and Tax Reform (2016). Australian Tax Review, Vol. 45, No. 2, pp. 88-98, 2016; Sydney Law School Research Paper No. 17/55. Available at SSRN: https://ssrn.com/abstract=3000161