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Income equalisation: Is all fair in primary production and tax law?

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Published on 01 Jul 19 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article examines income equalisation deposit schemes (IEDSs) in the Australian and New Zealand primary industry sectors. The purpose of such schemes is to assist eligible taxpayers with managing inconsistent cash flows, effectively facilitating income smoothing. The authors explore the policy rationale for these schemes, contrasting New Zealand and Australia, using pluralism as a theoretical framework.

Author profiles

Donovan Castelyn CTA
Donovan Castelyn, CTA, is the Co-Founder of the Curtin Tax Clinic, Australia’s first pro-bono tax clinic and the impetus for the National Tax Clinic Program and currently a Senior Industry Fellow - Taxation at the University of Tasmania (UTAs) and Director of the UTAs Tax Clinic. Donovan holds higher degrees and qualifications in both law and commerce, is admitted as a Lawyer of the Supreme Court of Western Australia and is recognised as a Chartered Tax Adviser and Chartered Accountant. Donovan is also pursuing his PhD in the field of financial and tax literacy and has previously been recognised as one of Australia’s leading young tax professionals received the Tax Adviser of the Year Award for Emerging Tax Stars in 2020. - Current at 12 July 2023
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Dr Helen Hodgson CTA
Helen joined Curtin Law School as an Associate Professor in 2014, following 10 years teaching in the Atax programme at UNSW. Helen has a particular interest in tax policy, and was a participant at the 2010 Tax Forum. Her current area of research is the tax-transfer system, but she also researches in superannuation, and the gender impacts of the tax-transfer system. In 2010, Helen was a co-author of the Women's Voices Report commissioned by the Equality Rights Alliance to examine factors influencing women's workforce participation, including superannuation, tax and transfer issues. Helen holds qualifications in accounting, business law and taxation, and is a Fellow of the Australian Society of Certified Practising Accountants. - Current at 08 July 2019
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Lisa Marriott
Lisa is an Associate Professor in Taxation at the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand. - Current at 29 May 2019
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