Simplified Tax System

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Publication date: 18 May 01

Source: QUEENSLAND DIVISION, THE TAX INSTITUTE

Abstract:
This paper takes a look at the simplified tax system, with a focus on; What's In and What's Out - comparing the STS with Non-CGT Concessions for Small Business which expire 30/6/01; An explanation of the Entry Tests (Threshold Tests) for the STS; Modified Depreciation, Accounting, and Trading Stock Rules; Grouping Rules; The consequences of Entry, Exit and the Failure to Enter.

Author profile:

Author Photo - Michael Dirkis CTA
Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010.
Current at 29 October 2012
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This was presented at QUEENSLAND STATE CONVENTION - "THE NEW WAVE".

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Individual sessions

Stamp Duty: The New Duties Bill

Author(s):  Jeff MANN

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GST Update

Author(s):  Steve HOWLIN

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Simplified Tax System

Author(s):  Dr Michael DIRKIS

Materials from this session:


Salary Packaging

Author(s):  David EVANS

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Thin Capitalisation

Author(s):  Clifford HUGHES,  Paul NEGUS

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Capital Gains Tax

Author(s):  Peter J MCKNOULTY

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Managing the Risks

Author(s):  David W MARKS

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Tax Reform Today

Author(s):  Alice MCCLEARY

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Taxation of Trusts - Where are We?

Author(s):  B MARKS

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Consolidation (Start Date 1 July 2002)

Author(s):  Ken SPENCE

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Loans - the need to restructure

Author(s):  Mark L ROBERTSON

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Capital Allowances

Author(s):  David RUSSELL

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Important Cases and Rulings - Income Tax

Author(s):  Sandra RODMAN

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Superannuation

Author(s):  Allan MCPHERSON

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Expatriate Tax Issues

Author(s):  B MARKS

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Entity Tax Postponed - Case Studies

Author(s):  John NEWBY

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