- David Williams, ‘The Phantom’ (1995) 29(10) Taxation in Australia 520.
- On the use of the fruiting tree schema see: Richard Krever. ‘The ironic Australian Legacy of Eisner v. Macomber' (1990) 7(2) Australian Tax Forum 191.
- Section 5, Income Tax Act 1895 (Vic), ‘5. Subject to this Act there shall be charged levied collected and paid for the use of Her Majesty in aid of the Consolidated Revenue for each year duties of income tax at such rates as may for each year be declared by an Act of Parliament (that is to say):(a) On all income derived by any person from personal exertion… (b) On all income derived by any person from the produce of property in Victoria…'The definition section of the Act, Section 2, includes the definition, “'Income derived by any person from personal exertion” or “income from personal exertion” means all income consisting of earnings salaries wages allowances pensions superannuation or retiring allowances or stipends earned in or derived from Victoria and all income arising or accruing from any trade carried on in Victoria’. The separation of the bases of income into personal exertion and property, evident in the 1895 Victorian Act, is retained in subsequent income tax legislation although in not so stark a form. It nevertheless remains ultimately the basis upon which doubts can be resolved in tax law interpretation.
- Judith Grbich, ‘The Taxpayer's Body: Genealogies of Exertion’ in Pheng Cheah, David Fraser and Judith Grbich (eds) Thinking through the Body of the Law, Sydney: Allen and Unwin, 1996, 136, 140–141.
- Grbich, ‘The Taxpayer's Body’, Ibid, above n4. Judith Grbich ‘The Form of the Tax Reform Story: Marshall, Ordinary Meanings and the City Men’ (1997) Griffith Law Review (forthcoming); Judith Grbich, ‘Taxation Narratives of Economic Gain: Reading Bodies Transgressively’ (1997) 5(2) Feminist Legal Studies (forthcoming).
- Narratives which seem to have similar purposes although different plots include: Paul Ricoeur, Fallible Man, [1960] New York: Fordham University Press, 1986; Gilles Deleuze and Felix Guattari, Anti-Oedipus: Capitalism and Schizophrenia, [1972] London: The Athlone Press, 1983; Jean-Francois Lyotard, Libidinal Economy, [1974] Bloomington: Indiana University Press, 1993; Eric Alliez, Capital Times, [1991] Minneapolis: University of Minnesota Press, 1996.
- Alison Young, Femininity in Dissent, London: Routledge, 1990; Jody Freeman, ‘Constitutive Rhetoric: Law as a Literary Activity’ (1991) 14 Harvard Women's Law Journal 305; Isabel Karpin, ‘Reimagining Maternal Selfhood: Transgressing Body Boundaries and the Law’ (1994) 2 Australian Feminist Law Journal 36; Jennifer Wicke, ‘Postmodern Identities and the Politics of the (Legal) Subject’ in Margaret Ferguson and Jennifer Wicke (eds) Feminism and Postmodernism, Durham: Duke University Press, 1994, 11; Richard Collier, Masculinity, Law and the Family, London: Routledge, 1995; Gail Mason, (Out)Laws: Acts of Proscription in the Sexual Order’ in Margaret Thornton (ed) Public and Private: Feminist Legal Debates, Melbourne: Oxford University Press, 1995, 66; Ngaire Naffine, ‘Sexing the Subject (of Law)’, in Thornton, Public and Private, 18; Alison Young, Imagining Crime, London: Sage, 1996; Ian Duncanson, ‘Degrees of Law: Interdisciplinarity in the Law Discipline’ (1997) Griffith Law Review (forthcoming).
- Patricia J. Williams, ‘Fatal Fictions: An Exploration of Property Archetypes in Racial and Gendered Contexts’ (1990) 42 Florida Law Review 81; Patricia J. Williams, ‘On Being the Object of Property’ in The Alchemy of Race and Rights, Cambridge: Harvard University Press, 1991, 216; Margaret Davies, ‘Feminist Appropriations: Law, Property and Personality’ (1994) 3 Social and Legal Studies 365; Roxanne Mykitiuk, ‘Fragmenting the Body’ (1994) 2 Australian Feminist Law Journal 63; Carol M. Rose, Property and Persuasion, Boulder: Westview Press, 1994; Margaret Davies, ‘The Heterosexual Economy’ (1995) 5 Australian Feminist Law Journal 27; Karen Green, ‘Thinking Land Law Differently: Section 70(1)(g) and the Giving of Meanings' (1995) 3 Feminist Legal Studies 131; Rosalyn Diprose, ‘The Gift, Sexed Body Property and the Law’ in Cheah, Fraser and Grbich (eds) Thinking through the Body of the Law, above n4, 1996; Cathryn Vasseleu, ‘Patent Pending: Laws of Invention, Animal Life Forms and Bodies as Ideas’ in Cheah, Fraser and Grbich (eds) Thinking through the Body of the Law, above n4, 1996.
- Grbich, ‘Taxation Narratives’ above n5.
- On the uses of raced experience, see Pheng Cheah ‘Stagings of the Margin: The Limits of Critical Race Theory’ (1994) 2 Australian Feminist Law Journal 13.
- Jane Flax, ‘The End of Innocence’ in Judith Butler and Joan W. Scott (eds) Feminists Theorize the Political, New York: Routledge, 1992, 445. Anne Orford discusses the experience of humaneness in contexts of interventions in southern or third world states in the name of human rights protections. See: Anne Orford, ‘The Uses of Sovereignty in the New Imperial Order’ (1996) 6 Australian Feminist Law Journal 63, 84.
- The theme of Man's doubles has been pursued by, among others: Otto Rank, The Double, [1914] New York: Meridian, 1979; Michel Foucault, ‘Man and His Doubles' in The Order of Things, London: Tavistock, 1970, 303; Moira Gatens, ‘Woman and her double(s)’ in Imaginary Bodies: Ethics, Power and Corporeality, London: Routledge, 1996, 29.
- Peter Goodrich, Languages of Law, London: Weidenfeld and Nicolson, 1990; Costas Douzinas and Ronnie Warrington with Shaun McVeigh, Postmodern Jurisprudence, London: Routledge, 1991; Costas Douzinas, Peter Goodrich and Yifat Hachamovitch (eds), Politics, Postmodernity and Critical Legal Studies, London: Routledge, 1994; Costas Douzinas and Ronnie Warrington, Justice Miscarried, London: Harvester Wheatsheaf, 1994; Gary Minda, Postmodern Legal Movements, New York: New York University Press, 1995; Pheng Cheah, David Fraser and Judith Grbich (eds) Thinking through the Body of the Law, Sydney: Allen and Unwin, 1996; Lionel Bendy and Leo Flynn (eds) Law and the Senses: Sensational Jurisprudence, London: Pluto Press, 1996.
- David S. Caudill, ‘Lacan and Legal Language: Meaning in the Gaps, Gaps in the Meaning’ (1992) 3(2) Law and Critique 169; Dragan Milovanovic, ‘The Postmodern Turn: Lacan, Psychoanalytic Semiotics, and the Construction of Subjectivity in Law’ (1994) 8(1) Emory International Law Review 67; David S. Caudill ‘Freud and Critical Legal Studies: Contours of a Radical Socio-Legal Psychoanalysis' in Jerry Leonard (ed) Legal Studies as Cultural Studies, Albany: State University of New York Press, 1995, 21; Peter Goodrich, Oedipus Lex: Psychoanalysis, History, Law, Berkeley: University of California Press, 1995.
- Renata Salecl, ‘Crime as a Mode of Subjectivization: Lacan and the Law’ (1993) 4(1) Law and Critique 3; Helen Stacy, ‘Legal Discourse and the Feminist Political Economy: Moving beyond Sameness/Difference’ (1996) 6 Australian Feminist Law Journal 115.
- Sanford Levinson and Steven Mailloux (eds) Interpreting Law and Literature, Evanston: Northwestern University Press, 1988; J. Neville Turner and Pamela Williams (eds) The Happy Couple: Law and Literature, Sydney: Federation Press, 1994; Susan Sage Heinzelman and Zipporah Batshaw Wiseman (eds) Representing Women: Law, Literature and Feminism, Durham: Duke University Press, 1994; ‘Adversaria, Literature and Law’, Special Issue, (1994) 27(4) Mosaic; Ian Ward, Law and Literature: Possibilities and Perspectives, Cambridge: Cambridge University Press, 1995; ‘Law and Literature’, Special Issue, (1996) 7 Australian Feminist Law Journal.
- Williams, ‘The Phantom’, above n1, 520
- Williams, Ibid, above n1, 521
- Williams, Ibid, above n1.
- Williams, Ibid, above n1, 522
- Williams, Ibid.
- Grbich, ‘Taxation Narratives’, above n9. See the discussion of human capital theory and the jurisprudence of Irving Fisher on the double-entry accounting methods for human bodies.
- See Elaine Scarry on structures of belief, pain and the phenomena of body: Elaine Scarry, The Body in Pain: The Making and Unmaking of the World, New York: Oxford University Press, 1985.
- Williams, ‘The Phantom’, above n1, 522
- Williams, ‘The Phantom’, Ibid, 522
- Geoffrey Lehmann and Cynthia Coleman, Taxation Law in Australia, Sydney: LBC Information Services, 1996, 609.
- On these tax law questions see Taxation Ruling TR 92/13 ‘Income Tax: Distribution by Trustees of Dividend Income under the Imputation System’, Issued 5 November 1992, Sydney: Butterworths Taxation Rulings.
- Williams, ‘The Phantom’, above n1, 522.
- On the reception of this project by the tax advising profession see: Peter Cowdroy, ‘Dross into Gloss?’ (1995) 30:4 Taxation in Australia 187; David Evans. ‘The Emperor's new Clothes' (1995) 30:4 Taxation in Australia 192.
- Department of Treasury, Income Tax Assessment Bill 1995, The New Act, Exposure Draft No. 2 April 1995, Tax Law Improvement Project, Canberra: Australian Government Publishing Service, 1995. In the subsequent Income Tax Assessment Bills of 1995 and 1996 chapter 6 has been renamed ‘The Dictionary’, part 6–1 ‘concepts and topics' and the other part is 6–5 ‘dictionary definitions’.
- See J. Masters, ‘Tax Species: Looking for the Genetic Code’ (1992) 26(11) Taxation in Australia 594.
- Income Tax Assessment Bill 1996, House of Representatives, Commonwealth, sec.2-B.
- On the Sophoclean Oedipus see, Sophocles, The Theban Plays: King Oedipus, London: Penguin, 1974.
- Claude Levi-Strauss, Structural Anthropology, [1958] Harmondsworth: Penguin, 1968, 216.
- Paul Ricoeur, The Rule of Metaphor, [1975] London: Routledge & Kegan Paul, 1986; Paul Ricoeur, ‘Imagination in Discourse and in Action’ in Gillian Robinson and John Rundell (eds), Rethinking Imagination, London and New York: Routledge, 1994.
- On the Aristotelian principles of generation see: Aristotle, De Generatione et Corruptione’, in Richard McKeon (ed), The Basic Works of Aristotle, New York: Random House, 1941; Bat-Ami Bar On (ed), Engendering Origins: Critical Feminist Readings in Plato and Aristotle, Albany: State University of New York Press, 1994.
- Judith Grbich, ‘The Position of Women in Family Dealing: the Australian Case’ (1987) 15 International Journal of the Sociology of Law 309.
- Algirdas Julien Greimas, On Meaning, [1970] Minneapolis: University of Minnesota Press, 1987, 48.
- Fredric Jameson, ‘Postmodernism, or The Cultural Logic of Late Capitalism’ (1984) 146 New Left Review 53.
- Readers unfamiliar with the myth of Physkallosis can trace the origins of this character by beginning with Freud's discovery of the Oedipus myth. A brief reference to the use by Freud of the myth of Oedipus is given in the following pages of this project. Physkallosis performs a similar creative function. On another recent reworking of the myth of Oedipus see: Jean-Joseph Goux, Oedipus, Philospher, Stanford: Stanford University Press, 1993. On Freud's techniques generally see: Sander L. Gilman, Jutta Birmele, Jay Geller, and Valerie D. Greenberg (eds), Reading Freud's Reading, New York: New York University Press, 1994; Sonu Shamdasani and Michael Munchow (eds), Speculations after Freud, London: Routledge, 1994; Anthony Elliott and Stephen Frosh (eds), Psychoanalysis in Contexts, London: Routledge, 1995.
- Sophocles, King Oedipus, above n33.
- Sigmund Freud, ‘Some Psychical consequences of the Anatomical distinction between the sexes’ in On Sexuality: Three Essays on the Theory of Sexuality, Penguin Freud Library, Volume 7, [1925] London: Penguin, 331.
- Sigmund Freud, The Interpretation of Dreams, Pelican Freud Library, Volume 4, [1900] Harmondsworth: Penguin, 362.
- Freud, Ibid.
- Sigmund Freud, “Family Romances' in On Sexuality, [1909] 205
- Freud, Interpretation of Dreams, above n43, 364.
- Ibid, 201.
- Ibid, 362.
- Rosalind Coward and John Ellis, Language and Materialism, London: Routledge and Kegan Paul, 1977; Fredric Jameson, ‘On Interpretation: Literature as a Socially Symbolic Act’ in The Political Unconscious, Ithaca: Cornell University Press, 1981, 17.
- Sigmund Freud, ‘Project for a Scientific Psychology’ [1895] in James Strachey (ed.) Complete Psychological Works of Freud, London: Hogarth Press, 296.
- Freud drew upon the work of Mayer and Helmholtz, in particular Julius Mayer, ‘On the Forces of Inorganic Nature’ [1842] in Robert B. Lindsay, Men of Physics: Julius Robert Mayer, Oxford: Pergamon Press; Hermann von Helmholtz, ‘On the Interaction of the Natural Forces' [1854] in David Cahan (ed.) Science and Culture, Chicago: University of Chicago Press, 1995, 18.
- Helmholtz provided a map of the principles of conservation, in Hermann von Helmholtz, ‘On the Conservation of Force’ [1862] in David Cahan (ed.), Science and Culture, 96.
- Aristotle, ‘Politics' in Richard McKeon, Basic Works of Aristotle, above n36, 1127.
- Freud, Interpretation, above n43.
- Alain Pottage, ‘The Paternity of Law’ in Douzinas, Goodrich and Hachamovitch (eds), Politics, Postmodernity, above n13, 147.
- On the uses of muscular exertion measurements in economic frameworks of explanation in the late nineteenth century, see W. Stanley Jevons, ‘On the Natural Laws of Muscular Exertion’ (1870) June 30 Nature, 158, 160.
- George H. Lewes, Problems of Life and Mind, vol.1, London: Trubner & Co, 1874, 178.
- W. Stanley Jevons, ‘Muscular Exertion’ Nature, above n57. Jevons had discovered the mathematical principles underlying these ‘natural laws' of muscular exertion while working at the Sydney Mint, as a gold assayist, and reading with academics at Sydney University in 1859. He presented his findings in London in 1862.
- W. Stanley Jevons, The Theory of Political Economy, [1871] New York: Kelley Reprint. Jevons is regarded in the western economics discipline as the father of twentieth century economics, and often credited with single-handedly discovering the principles of ‘the economy’. His 1871 text coincided in content and date with two other texts, a coincidence which is often written about in contemporary economics as mystical. These two other texts were, Carl Menger, Principles of Economics and Leon Walras, Elements of Pure Economics. Generally on the history of marginal utility economics see, Richard S. Howey, The Rise of the Marginal Utility School, New York: Columbia University Press, 1989.
- Freud, Interpretation of Dreams, above n43, 684.
- Ibid, 685.
- Henri Bergson, Matter and Memory, [1897] New York: Zone Books, 1991.
- Ernest Mach, The Science of Mechanics, [1883] LaSalle: Open Court, 1974, 577.
- Carl Menger, ‘On the Origin of Money’ (1892) 2 Economic Journal; Carl Menger. ‘La Monnaie Mesure de la Valeur’ (1892) 6 Revue d'Economie Politique; Carl Menger, Principles of Economics, [1871], trans. James Dingwall and Bert F. Hoselitz, New York and London: New York University Press, 1976.
- Jacques Lacan writes of the historicity of ‘being a father’: Jacques Lacan ‘The highway and the signifier “being a father”’ in Jacques-Alain Miller (ed.), The Seminar of Jacques Lacan, Book III, The Psychoses 1955–1956, New York: Norton, 1993, 285. More generally on these issues see: Jacques Lacan, ‘The topic of the Imaginary’ in Jacques-Alain Miller (ed.), The Seminar of Jacques Lacan, Book I, New York: Norton, 1991, 73; Jacques Lacan ‘Desire, Life and Death’ in Jacques-Alain Miller (ed.), The Seminar of Jacques Lacan, Book II, New York: Norton, 1991, 221; Jacques Lacan, ‘Sosie’, Ibid, 259.
- On the foot-pound see T.A. Finlay, Elements of Natural Philosophy, Dublin: Keating and Co., 1888, 46. He reports that ‘the common unit of work is the exertion necessary to lift 1 lb., through a height of 1 ft., and this unit is called the foot-pound’.
- Karl Marx, Capital, Volume 3, London: Penguin, 1981, 969. In the Marxian narrative these two phantoms are described as follows, at p.969:'… the bewitched, distorted and upside-down world haunted by Monsieur le Capital and Madame la Terre, who are at the same time social characters and mere things’.
Australian Feminist Law Journal
Volume 8, 1997 - Issue 1