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The Government's response to the Ralph Review of Business Taxation: an initial overview

Publication date: 01 Nov 99 | Source: AOTCA COLLECTION OF TECHNICAL REPORTS

Issue: 1999

Pages: pp.17-30

Abstract:
This paper endeavours to provide an overview of RBT, particularly concentrating on phased implementation, depreciation, CGT, anti-avoidance, entity taxation and simplified tax system.

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Author profile:
Gordon S COOPER
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008
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