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

Publication date: 01 Nov 99


Issue: 1999

Pages: pp.17-30

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:
Prof Gordon Cooper CTA Life
Gordon is a Chartered Accountant in sole practice as a Tax Consultant. He is also Visiting Professorial Fellow in the Australian School of Taxation at the University of New South Wales. In June 2003, he was awarded an AM in the Queen's birthday honours for "Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations".
Current at 30 April 2015
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