Published on 01 Jan 01
by Australian Tax Research Foundation
This volume includes papers presented at a Consultative Conference on the Tax Value Method held on 23-24 July 2001 in Sydney. The conference was organised by the Australian Taxation Studies Program (ATAX) at the University of New South Wales and sponsored by the Board of Taxation.
This conference volume reports on the debate at a crucial stage in the public consultation process in Australia over the introduction of the Tax Value Method of measuring income for businesses. The papers discuss all aspects on the issue of how business income should and could be measured as well as issues of simplicity and administratie feasibility.
Yuri Grbich, Foundation Director of Australian Taxation Studies Program (ATAX), Professor of Law, Law Faculty, University of New South Wales.
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