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Tax practice: Ralph Report: retaining a work in progress advantage under the Ralph Report

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

This article deals with the approach taken by the Ralph Report to the treatment of work in progress of service providers. It also outlines the current income tax treatment of work in progress.

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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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