shopping_cart

Your shopping cart is empty

The Government response to the Ralph Report: an initial overview

Published on 28 Sep 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Until 30 June much of the debate regarding tax reform was centred on whether or not the Senate would pass the GST Legislation and in what form. Now that is ancient history. The focus on GST meant that insufficient attention had been given to what might appear in the Ralph Report. This paper is an initial overview of the Government's repsonse to A Tax System Redesigned. It considers the topics of : phased implementation, depreciation, capital gains tax, anti-avoidance, entity taxation, determining taxable income, consolidated tax returns, simplified tax system for small business, international, financial transactions, administration, and fringe benefits

Author profile:

Gordon S COOPER
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008 Current at 11 May 2009 Click here to expand/collapse more articles by Gordon S COOPER.
 

 

This was presented at The Ralph Report .

Get a 20% discount when you buy all the items from this event.

Individual sessions

RBT - overview and entity tax

Author(s):  Philip ANDERSON

Materials from this session:

The Government response to the Ralph Report

Author(s):  Gordon S COOPER

Materials from this session:

Ralph report - tax reform

Author(s):  John WEERDEN

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse