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Should gambling gains be taxed as income?

Author: Pei-Teing Kee
School of Law, Murdoch University
Subjects: Gambling - taxation - Australia (Other articles)
Income tax Australia
Issue: Volume 2, Number 2 (July 1995)
Category: Comment

Abstract

The author considers the taxation treatment of gambling gains in Australia. She examines the reasons for and against taxing such gains as income, how this could be done and whether losses would then have to be deductible. The paper concludes that these gains should be taxed, and proposes a way in which this could be done.

Full article | Text version (24k)

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Document author: Brett Lester
Document creation: July 14, 1996
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