Your shopping cart is empty
Simplified Tax System
Published on 18 May 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE
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
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
This was presented at QUEENSLAND STATE CONVENTION - "THE NEW WAVE" .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Stamp Duty: The New Duties Bill
Author(s): Jeff MANNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST Update
Author(s): Steve HOWLINMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Simplified Tax System
Author(s): Dr Michael DIRKISMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Salary Packaging
Author(s): David EVANSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Thin Capitalisation
Author(s): Clifford HUGHES, Paul NEGUSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital Gains Tax
Author(s): Peter J MCKNOULTYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Managing the Risks
Author(s): David W MARKSMaterials from this session:
-
insert_drive_file
Tax Reform Today
Author(s): Alice MCCLEARYMaterials from this session:
-
insert_chart
Taxation of Trusts - Where are We?
Author(s): B MARKSMaterials from this session:
-
insert_drive_file
Consolidation (Start Date 1 July 2002)
Author(s): Ken SPENCEMaterials from this session:
-
insert_chart
Loans - the need to restructure
Author(s): Mark L ROBERTSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital Allowances
Author(s): David RUSSELLMaterials from this session:
-
insert_drive_file
Important Cases and Rulings - Income Tax
Author(s): Sandra RODMANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation
Author(s): Allan MCPHERSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Expatriate Tax Issues
Author(s): B MARKSMaterials from this session:
-
insert_drive_file
Entity Tax Postponed - Case Studies
Author(s): John NEWBYMaterials from this session:
-
insert_drive_file
Further details about this event:
Copyright Statement