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(B) Prima facie an income tax is a tax concerning income gains or receipts

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(B) Prima facie an income tax is a tax concerning income gains or receipts. However it is always open to Parliament, if it chooses, to include in gross income particular gains or receipts that are not income on general principles. (Sometimes we call this expanding the tax net.) We find this happening in the ITA 2015.
Required:
Identify three provisions that operate to include in gross income a gain or receipt that is not income according to everyday concepts and usage.
(3 marks)
(C) Here are three statutory references: ITA s.104(1); TAD s.17(1); ITA s.110.
Suppose you were giving a talk or presentation on the topic 'Income Tax Systems'.
How could you utilize these three provisions to illustrate your presentation?
(3 marks)
(D) Here are three references from the Fiji ITA and related regulations: s.12; s.60; IT (Exempt Income) Regs 2016 Part 5(5).
(Note the third reference concerns the Regulations as they existed in 2016 before the 2017 amendment to Part 5.)
All of these provisions deal with a double tax problem.
Each deals with a different double tax problem.
Required: Deal with each of the three provisions in turn. In relation to each provision, identify and carefully describe the double tax problem being dealt with.
(3 marks)
(E) In evaluating the fairness of an income tax applied to individuals we can talk about 'vertical equity' and 'horizontal equity'.
(i) Explain what the terms 'vertical equity' and 'horizontal equity' refer to.
(ii) In relation to resident individuals, what position does the Fiji ITA adopt on matters of vertical equity and horizontal equity?