Skip to main content

Your shopping cart is empty

Option 2: Observations on Option 2


This article contains some thoughts on the proposed "Tax Value Method" or "Option 2". The paper presumes an understanding of the rudiments of the operation of the current business income tax system and, equally, the operation of Option 2. It does not seek to explain Option 2 or set out its benefits in significant detail nor respond to its criticisms.

Author profile:

Author Photo - Paul Abbey
Paul Abbey
Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 25 years experience advising local and international clients on income tax issues. Paul has significant experience in relation to tax due diligence, acquisition structuring, capital raisings and IPOs. The focus of his work is presently issues surrounding consolidation, imputation, capital returns, the taxation of trusts and international tax. More recently, Paul has been leading and driving PwC's Tax Reform project, aimed at building momentum within the community around the need for comprehensive tax reform in Australia. Most notably, through the development of two formal consultative groups of CEOs, CFOs, chairpersons, and union and charity representatives to help drive dialogue and debate on the issue, culminated in PwC's Protecting our Prosperity series of publications. Paul also drives momentum in the tax reform space through targeted events and engagements across Australia. Current at 14 July 2016 Click here to expand/collapse more articles by Paul ABBEY.
Copyright Statement