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Cash flow/tax value method: platform for accruals taxation indelibly planted

Published on 01 Mar 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The author argues that if the cash flow/tax value method becomes part of Australian tax law, the basis for accruals taxation will have been indelibly planted.

Author profile:

Dale Boccabella CTA
Dale is an Associate Professor in the School of Taxation and Business Law, UNSW Business School, University of New South Wales. He has designed an extensive range of courses and teaching materials for both undergraduate and postgraduate courses on Australian taxation law over the past 23 years, including taxation of partnerships, taxation of trusts, taxation of companies and company distributions. Dale has published over 130 articles/papers, including 36 refereed articles, 45 technical commentaries, conference and seminar papers, media commentaries etc on Australia's tax regime(s). These publications deal with a wide range of tax areas and reflect Dale's research interests. Current at 01 April 2016 Click here to expand/collapse more articles by Dale BOCCABELLA.
 
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