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  Miscellaneous 1999

The Ralph Report: transition to entity taxation: a return to classical taxation?

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 1999

 
The Government's terms of reference to the Ralph Committee's Review of Business Taxation (RBT) imposed one significant constraint on reforms to be recommended to Australia's taxation system -"revenue neutrality". The author suggests, in time, it will be appreciated that the RBT recommendations are not "revenue neutral" for most Australian taxpayers. The basic premise of the new entity taxation regime proposed in the RBT final report is that all commercial entities are within the taxing net, unless a Collective Investment Vehicle (CIV), and "excluded trust", or a partnership or sole trader.
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