Miscellaneous 1994

Reforming the taxation financial arrangements: How many steps forward?

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1994

 

This study is a contribution to the debate which was created by the release of Taxation of Financial Arrangements: a Consultative Document by the Australian Tax Office. The paper raises a number of important questions which needed to be resolved before the debate on this issue could be settled. The paper argues that the current system for taxing financial arrangements is ad hoc and haphazard. However, the paper suggests that the ATO proposals in the consultative document are inadequate, particularly the failure to adequately account for compliance costs and its non-neutral for impact.

Author Profile
Tom Valentine
Author Profile
Daniel Dangaard

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 1994

Share this page