期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2008
卷号：3
期号：2
出版社：Australasian Tax Teachers Association
摘要：The article explores the gaps that exist with regard to the taxation of illegal activities in New Zealand and Australia and the impact of proposed legislative reform on the application of constructive trusts in the area of taxation. It sets out the tests applied by the Courts to determine whether an illegal activity is taxable. The paper shows that while some criminal activities are taxable others are not. The author then considers the deductibility of expenses, particularly fines imposed by the Courts, incurred through criminal activity. The judiciary and the Commissioner of Taxation have relied upon a number of arguments to deny deductibility of expenses that would otherwise appear to meet the general statutory test for deductibility. In the absence of a clear statutory prohibition the paper attempts to establish a guide on which expenses should be deductible. The author hopes that this will serve as a guide in the event of future disputes in the area
