Classic Texts in Australian and International Taxation Law

Full Report January 31 1975

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I.

Taxation Review Committee

1.

Chapter 1 The need for Tax Reform

2.

Chapter 2 The Australian Tax System in Perspective

3.

Chapter 3 Criteria for Tax Systems

4.

Chapter 4 The Problem of Progressivity

5.

Chapter 5 The goals of Tax Reform

6.

Chapter 6 Inflation and Tax Reform

7.

Chapter 7 Income Tax: The Base

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8.

Chapter 8 Income Tax: Issues Related to Business and Professional Income

8.1.1.

I. Cash or Accruals Basis

8.1.2.

II. Accruals Tax Accounting and Financial Accounting

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8.1.3.

III. Provisions and Accrued Expenses

8.1.3.1.

Long-service Leave and Holiday Pay

8.1.3.2.

Other Provisions for Liabilities

8.1.3.3.

Provision for Doubtful Debts

8.1.4.

IV. Depreciation and Amortisation of Fixed Assets

8.1.5.

V. Trading Stock

8.1.6.

VI. Recoupment of Losses

8.1.7.

VII. Implications of Inflation for Business Income

8.1.8.

VIII. Sundry Costs Of Business Operation

8.1.9.

9.

Chapter 9 Income Tax: Issues Related to Employment and Investment Income

10.

Chapter 10 Personal Income Tax : The Taxpaying Unit

11.

Chapter 11 Income-Splitting

12.

Chapter 12 Personal Income Tax: Dependant Allowances and Other Concessional Deductions

16.

Chapter 13 Personal Income Tax: Social Security

17.

Chapter 14 Personal Income Tax: Rate Structure

19.

Chapter 15 Income Taxation in Relation to Trusts and Partnerships

20.

Chapter 16 Company Income Tax

21.

Chapter 17 International Aspects of Income Taxation

23.

Chapter 18 Income Taxation in Relation to Particular Industries: Primary Production

24.

Chapter 19 Income Taxation in Relation to Particular Industries: Mining

26.

Chapter 20 Income Taxation in Relation to Particular Industries: General Insurance, Exempt Organisations and Mutual Associations

27.

Chapter 21 Income Taxation in Relation to Superannuation and Life Insurance

28.

Chapter 22 Income Tax Administration

29.

Chapter 23 Capital Gains Tax

32.

Chapter 24 Estate and Gift Duty

38.

Chapter 25 Charities

42.

Chapter 26 Wealth Tax

43.

Chapter 27 Taxation of Goods and Services

45.

Chapter 28 Conclusion

Commonwealth of Australia: Taxation Review Committee

Persons, Organisations and Companies who made Submissions to the Committee

Studies Prepared for the Use of the Taxation Review Committee Which Their Authors Agree may be Published

Treasury Taxation Papers

Members of the Professional Staff who assisted the Committee for varying periods

Professional Firms, Universities and Organisations who made Professional Staff Available to the Committee

Members of the General Services Staff

Important Statutory Alterations to the Taxation Legislation Since the Taxation Review Committee Commenced its work

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