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
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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