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This presentation outlines the RBT (Review of Business Taxation) Report : RBT vs Government Decisions; Policy Thrust; The Timeline; What is in?; What is out?; What is yet to come?; Where to for Entity Taxation? including entity taxation and imputation, franking account, trusts, distributions, contributed capital, share buy backs; and Value Shifting
Gordon S COOPER
Until 30 June much of the debate regarding tax reform was centred on whether or not the Senate would pass the GST Legislation and in what form. Now that is ancient history. The focus on GST meant that insufficient attention had been given to what might appear in the Ralph Report. This paper is an initial overview of the Government's repsonse to A Tax System Redesigned. It considers the topics of : phased implementation, depreciation, capital gains tax, anti-avoidance, entity taxation, determining taxable income, consolidated tax returns, simplified tax system for small business, international, financial transactions, administration, and fringe benefits
This presentation outlines the Ralph Report including : the Government response to the Review of Business Taxation (Ralph Report); Phased Commencement; Recommendations not accepted by the Government; Tax rate changes; Capital Allowance; Capital Gains Tax Changes; CGT changes - Small business; CGT changes - Scrip for Scrip rollover; Venture Capital Investment; Prepayments; and Change of Ownership of Companies
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