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

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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 languageEnglish
Article number7
Pages (from-to)1-11
Number of pages13
JournalRevenue Law Journal
Volume22
DOIs
Publication statusPublished - 2013
Externally publishedYes

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