| Description |
2 volumes : illustrations ; 30 cm |
| Series |
Discussion paper / Review of Business Taxation ; 2 |
|
Discussion paper (Australia. Review of Business Taxation) ; 2
|
| Contents |
V. 1. Overview, The taxation of investments -- Taxation of physical assets and goodwill -- Taxation of financial assets and liabilities -- Taxation of leases and rights -- Taxation of capital gains -- v. 2. The taxation of entities -- Taxation of entity groups -- Taxation of international income -- Taxation of life insurance -- Taxation of finge benefits -- Implications of reform for revenue |
|
V. 1. Overview, The taxation of investments -- v. 2. The taxation of entities |
| Summary |
This is the second discussion paper to be released by the Review of Business Taxation. The first volume provides an overview of the paper and deals with possible reforms to the taxation of investments, and the second volume deals with possible reforms to the taxation of entities, international taxation and the taxation of fringe benefits. The discussion ppaer builds upon two papers previously released by the Review, A Strong Foundation (discussion paper) released in Nov. 1998 and An International Perspective (information paper) released in Dec. 1998 |
| Analysis |
Assets |
|
Capital gains tax |
|
Company tax |
|
Consultative processes (Open government) |
|
Corporations |
|
Electronic resource |
|
Federal issue |
|
Fringe benefits tax |
|
Income tax |
|
International taxation |
|
Investment |
|
Leasing |
|
Liabilities |
|
Private sector |
|
Ralph report |
|
Reform |
|
Taxes |
| Notes |
"February 1999" |
|
Also available in an electronic version via the Internet at: http://www.rbt.treasury.gov.au |
|
Chairman: J.T. Ralph |
|
Also available in an electronic version via the Internet |
|
Commonwealth of Australia 1999 |
| Subject |
Business enterprises -- Taxation -- Australia.
|
|
Corporations -- Taxation -- Australia.
|
|
Life insurance.
|
|
Taxation -- Australia
|
|
Taxation -- Australia.
|
| Author |
Ralph, John Theodore
|
|
Australia. Review of Business Taxation
|
| LC no. |
00001451 |
| ISBN |
0642261865 |
|
