What Latham CJ really said about taxation!

Abstract

Much of the discussion of the definition of taxation has focused narrowly on Latham's statement in Matthews v Chicory Marketing Board. in this paper we analyse the cases prior to Matthews and the formation of the so-called Latham definition of taxation. This paper questions whether these precedents produced the definition of taxation and sheds light on the perceived "watering down" of Latham's "definition" in subsequent cases. we conclude that Latham's statement of taxation was never intended to be an exhaustive list of the essential features of taxation. Accordingly, the subsequent case law, which has been described as eroding Latham's definition, is simply treating some of Latham's features as non-essential according to established precedent.