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Analysing the Tax Effects of International Financial Reporting Standards: an Australian perspective

Publication date: 19 Jul 04 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 35, no 3

Pages: pp. 267 - 281

Abstract:
This article looks at the introduction of the IFRS in Australia. Firstly it examines the technical requirements of the new International Accounting Standard 12 (Income taxes) and identifies the main differences between the new standard and the current Australia tax accounting standard - AASB 1020 (1989). Part 2 identifies and explains some of the ways in which other IFRS may affect the actual income tax obligations of a taxpayer.

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Author profile

Duncan Baxter
Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel. - Current at 05 May 2009
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