Taxing questions - and answers still to come

Article Abstract:

The Ralph Business Tax Review may not meet the needs of Australia's small businesses. The report discusses many options regarding taxation of businesses, but it falls short in expressing the viewpoint of small business. Some of the options discussed include entity taxation, a fringe benefits tax, and the company tax rate.

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The new regime

Article Abstract:

The likely impact of changes to entity tax and non-fixed trusts in Australia is considered. It is argued that complex rules will create heavy compliance costs for business, especially small firms.

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Response to Ralph: setting the agenda

Article Abstract:

The Australian government has issued proposals for business tax reform based on the Ralph Review of Business Taxation's report. Additional information on tax reform proposals is also included.

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