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

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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
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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),
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Harris, P.A. (Peter)
Language note
English
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  • corporate income tax
  • imputation system
Label
Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
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Publication
Label
Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
Publication

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