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The Ralph Report: protecting the income tax base

Published on 01 Nov 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

On the anti-tax avoidence front, the Ralph Report (A Tax System Redesigned) has made a number of recommendations to protect the income tax base, and theTreasurer has announced that the Government will adopt these measures. Perhaps the key recommendation on tax avoidance is that the general anti avoidance provision (Part IVA) be made "more robust".

Author profile:

Ray L CONWELL
Ray is a Tax Partner with Deloitte and a practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte 16 years ago, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and held a position of Deputy Commissioner of Taxation. As a member of the Consolidation Joint Design Team and the NTLG Consolidation Sub-committee, Ray has had extensive involvement in the development and introduction of the Consolidation regime.
Current at 29 March 2005
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