Justice Edmonds’ Contributions to Extra-Judicial Writing and Tax Reform

Australian Tax Review, Vol. 45, No. 2, pp. 88-98, 2016

Sydney Law School Research Paper No. 17/55

16 Pages Posted: 14 Jul 2017  

Chloe Burnett

The University of Sydney Law School

Date Written: 2016

Abstract

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

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

Chloe Burnett (Contact Author)

The University of Sydney Law School ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

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