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Simplified Tax System - Oasis or Mirage?

Published on 20 Mar 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper discusses the following points in relation to Simplified Tax System: Should you advise your client to use the STS?; What are the pitfalls of a cash-based system?; Are the trading stock concessions of any value?; Can you get substantial benefits from the STS depreciation concessions?

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John NEWBY
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