This paper considers the mutuality principle in tax law and the effect that s 145 of the Land and Income Tax Act 1954 has had on this principle. The mutuality principle is the doctrine that, in the absence of special legislation, a payment to oneself cannot constitute income. The paper first...

The Land and Income Tax Act 1954 was interpreted by the courts to provide a uniquely favorable tax status being granted to employee fringe benefits. The term "fringe benefit" describes those benefits passed by an employer to an employee other than the payment of wages and salaries. Tax Free...

In the preface to the fifth edition the authors note the changes to the context of the Estate and Gift Duties Act 1968 since the previous edition. In particular, the authors acknowledge the statutory amendments to introduce the charitable succession and matrimonial home allowances, and the new...