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
Prof Gordon Cooper CTA Life
Professor Cooper is a Chartered Accountant in sole practice at Cooper & Co. He is an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he is an author of the Australian CGT Handbook, now in its seventh edition. Current at 11 March 2016
Click here to expand/collapse more articles by Gordon S COOPER.
Further details about this event: