The Resource Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
Resource Information
The item Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Recently plans have been released for revamping the Australian tax system. The primary change is a move from a variable dividend tax credit imputation system to an equalization tax imputation system. Other major changes include the taxation of trusts as companies, refundability of excess dividend tax credits, introduction of a consolidated tax regime for corporate groups and a profits first rule for corporate distributions. This article focuses on the changes to the imputation system but in that context outlines other changes to the corporate income tax system
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- Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
- Title
- Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
- Summary
- Recently plans have been released for revamping the Australian tax system. The primary change is a move from a variable dividend tax credit imputation system to an equalization tax imputation system. Other major changes include the taxation of trusts as companies, refundability of excess dividend tax credits, introduction of a consolidated tax regime for corporate groups and a profits first rule for corporate distributions. This article focuses on the changes to the imputation system but in that context outlines other changes to the corporate income tax system
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 52 (1998),
- http://library.link/vocab/creatorName
- Harris, P.A. (Peter)
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- imputation system
- Label
- Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
- Label
- Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Will-Australia-go-the-full-monty-Assessing/7ZN5K6HERMU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Will-Australia-go-the-full-monty-Assessing/7ZN5K6HERMU/">Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Will-Australia-go-the-full-monty-Assessing/7ZN5K6HERMU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Will-Australia-go-the-full-monty-Assessing/7ZN5K6HERMU/">Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
