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Deductions v rebates : taxation issues of climatic extremes

Publication date: 01 Oct 95 | Source: TAXATION IN AUSTRALIA (RED EDITION)

Issue: VOL 4 NO 2

Pages: 80-86

Abstract:
The present tax deductions contained in sections 75B and 75D of the Income Tax Assessment Act appear to be regressive in nature and to favour high rather than low income earners. This article contends that the deductions system should be replaced by a system of tax credits or rebates for conservation of Australia's land and water resources

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Author profile

Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCPA, FIPA, Chartered Accountant, Tax Agent and a Chartered Tax Adviser. - Current at 12 November 2018
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