Published on 15 Feb 00
by QUEENSLAND DIVISION, THE TAX INSTITUTE
One of the fundamental proposals recommended by the Review of Business Taxation, and accepted in principle by the Government, is the adoption of a cashflow/tax value approach to the calculation of taxable income - Option 2. This paper discusses the proposed cashflow/tax value approach, and outlines the present status of the proposal.
Current at 19 November 2004
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