Published on 01 Apr 06
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article outlines the conceptual change introduced by the complex new accounting standard AASB 112 Income Taxes, and provides practical guidance on issues in the tax provision process. Tax practitioners and accountants will need to work as a close-knit team to satisfy the detailed requirements of the new balance sheet approach.
Gerald is a Founding Director of Accounting Software Pty Ltd which provides broad access to tax technology solutions previously only available to large organisations. He represents the ICAA on the NTLG Consolidations Losses Working. Gerry's background includes eight years as the National Tax Technology Director for a big four accounting firm and five years as an income tax manager with a big four firm in Australia.
Current at 1 April 2006
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