Consider whether the two strands of FC of T v. The Myer Emporium Ltd (1987) 163 CLR ought to be prescribed into legislation (codified) or remain as it is? Your answer must discuss the role or existing function of Myer Emporium in revenue law as well as consider how such a codification into legislation might be written and the potential consequences of codification. Your answer should also contain a discussion of the broader tax policy considerations such as features of a good tax system, including fiscal and policy objectives, such as simplicity, equity, certainty, and socio-economic considerations such as an aging population.