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Senior Tax Counsel's Report: More than initials - FBT, FTB, TOFA, JCPAA, and other tax developments
Published on 01 Apr 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
A large budget surplus in the lead up to the May budget has kept tax issues in the media over the last three months. Debate has focused on issues such as reducing/aligning tax rates, the need to remove high effective marginal rates on families receiving family tax benefit with joint income between $45,000 and $50,000, and reform of the taxation treatment of childcare by allowing deductibility of child care expenses and/or extending the FBT concession in respect of employer provided childcare.