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Board of Taxation review of the FSI anti-tax deferral regimes

Published on 22 Dec 06 by THE TAX INSTITUTE

The Taxation Institute's preliminary comments on the Board of Taxation's review of the anti-tax-deferral regimes. 

The submission is structured to address the objectives of the Review, being:

  • reduce the complexity and compliance costs associated with the anti-tax-deferral regimes inlcuding whether the current regimes can be collapsed into a single regime; and
  • to examine whether the anti-tax-deferral regimes strike an appropriate balance between effectively countering trax deferral and the unnecessarily inhibiting Australians from competing in the global economy

Author profiles:

CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



TAXATION INSTITUTE OF AUSTRALIA

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