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of <h1>Compulsory monetary contribution by public authorities for collective societal needs, imposed by law without individual consent or specific personal benefit</h1> A legal definition of 'tax' from the Income Tax Act 1961 and judicial interpretations highlights key characteristics. Tax is a compulsory monetary exaction by public authorities for public purposes, imposed by statutory power without taxpayer consent, enforceable by law, and intended to meet general state expenses without specific individual benefit. The definition emphasizes taxation as a mandatory contribution forming part of the common societal burden, based on the taxpayer's capacity to pay.
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