Published on 30 May 00
by VICTORIAN DIVISION, THE TAX INSTITUTE
Tax issues facing businesses and tax advisers these days are becoming increasingly complex. With the implementation of the GST and the PAYG system the burden is increasingly on taxpayers and their advisers to revisit their tax compliance burden on a constant basis. Planning was once a year end issue. Under the present system, tax planning is becoming increasingly important on a quarterly if not monthly basis. This paper addresses tax planning issues.