Is it a levy, or is it a tax, or both?

Madeline Taylor

doi:10.53300/001c.6734

Is it a levy, or is it a tax, or both?

Madeline Taylor

Research output: Contribution to journal › Article › peer-review

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Abstract

The trend of imposing levies in Australia because they are a ‘soft charge’ rather than a ‘hard tax’ is growing. The definition of a levy remains unclear to many Australians. The 2013 announcement by the federal government to increase the existing Medicare Levy to fund the National Disability Insurance Scheme (‘NDIS’) invites comment on whether a difference exists between a tax and a levy.

Original language	English
Article number	7
Pages (from-to)	1-11
Number of pages	13
Journal	Revenue Law Journal
Volume	22
DOIs	https://doi.org/10.53300/001c.6734
Publication status	Published - 2013
Externally published	Yes

Bibliographical note

Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.

Access to Document

10.53300/001c.6734

Publisher version (open access)Final published version, 388 KBLicence: CC BY-NC-ND

Cite this

@article{96c73104032b4837b12156aaa764baa7,

title = "Is it a levy, or is it a tax, or both?",

abstract = "The trend of imposing levies in Australia because they are a {\textquoteleft}soft charge{\textquoteright} rather than a {\textquoteleft}hard tax{\textquoteright} is growing. The definition of a levy remains unclear to many Australians. The 2013 announcement by the federal government to increase the existing Medicare Levy to fund the National Disability Insurance Scheme ({\textquoteleft}NDIS{\textquoteright}) invites comment on whether a difference exists between a tax and a levy.",

author = "Madeline Taylor",

note = "Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.",

year = "2013",

doi = "10.53300/001c.6734",

language = "English",

volume = "22",

pages = "1--11",

journal = "Revenue Law Journal",