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Senior tax counsel's report: Temporary Budget repair levy: Adding complexity

Published on 01 Jul 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

At the time of writing, the increase in the top marginal income tax rate looks to be the only Budget measure passed into law by 1 July 2014. The Government is heavily reliant upon the new Senate to allow its remaining measures through the upper House. However, the income tax levy, whilst seemingly a simple law change, adds considerable complexity to the tax laws.

Author profile:

Author Photo - Robert Jeremenko CTA
Robert Jeremenko CTA
Robert is Senior Tax Counsel at The Tax Institute and heads the Tax Policy and Advocacy team, leading the Institute’s advocacy activities. Robert joined The Tax Institute after five years at one of Australia’s largest banks, where he held roles including Head of International Government Affairs. Prior to this, Robert was taxation adviser on the personal staff of the Australian Federal Treasurer. Robert holds degrees in Law and Science from the Australian National University and is admitted as a Barrister and Solicitor of the High Court of Australia. Current at 30 April 2015 Click here to expand/collapse more articles by Robert JEREMENKO.
 
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