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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 has 18 years experience teaching a wide range of Australian taxation law courses at both undergraduate and postgraduate level including goods and services tax, fringe benefits tax, taxation of companies, tax administration and tax avoidance. Dale is currently teaching at the University of New South Wales and has also published over 70 articles on a wide range of areas of Australia’s taxation system. - Current at 24 July 2013
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