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A Platform for Consultation
Discussion Paper 2
Building on a strong foundation
February 1999
 
Click here to read the Foreword and Overview of A Platform for Consultation on-screen.

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Entire Volume I
(including Foreword and Overview)
3695 KB 1724 KB
Entire Volume II 4696 KB 1523 KB
Foreword 62 KB 105 KB 59 KB 12 KB
Contents 23 KB 151 KB 18 KB 17 KB
Submissions 92 KB 104 KB 86 KB 12 KB
Overview 1355 KB 805 KB 621 KB 127 KB
All Chapter Outlines
(click the outline for individual chapter outlines)
274 KB 423 KB 204 KB 48 KB
VOLUME I
Taxation of physical assets and goodwill
outline Chapter 1: Towards a new policy framework for wasting assets 971 KB 831 KB 460 KB 91 KB
outline Chapter 2: The case for accelerated depreciation 193 KB 279 KB 99 KB 39 KB
outline Chapter 3: Trading stock and similar assets 72 KB 170 KB 65 KB 17 KB
outline Chapter 4: Determining the appropriate treatment of goodwill 131 KB 135 KB 84 KB 17 KB
Taxation of financial assets and liabilities
outline Chapter 5: Towards a new policy framework for financial assets and liabilities 303 KB 716 KB 154 KB 54 KB
outline Chapter 6: General application of the policy framework for financial assets and liabilities 1085 KB 972 KB 284 KB 82 KB
outline Chapter 7: Debt/equity hybrids and synthetic arrangements 413 KB 240 KB 205 KB 31 KB
Taxation of leases and rights
outline Chapter 8: Towards a new policy framework for leases and rights 484 KB 3143 KB 146 KB 432 KB
outline Chapter 9: Leases and similar arrangements over wasting assets 877 KB 1430 KB 438 KB 186 KB
outline Chapter 10: Other leases and rights 394 KB 418 KB 143 KB 44 KB
Taxation of capital gains
outline Chapter 11: Towards a more competitive regime for taxing capital gains 401 KB 252 KB 185 KB 33 KB
outline Chapter 12: Indexation, averaging and quarantining of losses 303 KB 3105 KB 158 KB 389 KB
outline Chapter 13: Involuntary receipts 288 KB 163 KB 139 KB 20 KB
outline Chapter 14: Disposal of partnership assets and interests 388 KB 476 KB 89 KB 42 KB
VOLUME II
Taxation of entities
outline Chapter 15: A fairer and more consistent treatment of entity distributions 618 KB 744 KB 303 KB 69 KB
outline Chapter 16: An alternative treatment for collective investment vehicles 357 KB 168 KB 81 KB 23 KB
outline Chapter 17: How a redesigned imputation system would apply to entities 692 KB 341 KB 347 KB 38 KB
outline Chapter 18: Defining 'distribution' in an entity regime 512 KB 481 KB 240 KB 46 KB
outline Chapter 19: Distinguishing profit and capital distributions 1112 KB 289 KB 228 KB 38 KB
outline Chapter 20: Preventing double taxation of buy-backs, redemptions and liquidations 692 KB 503 KB 150 KB 53 KB
outline Chapter 21: Consistent treatment of entity income 211 KB 160 KB 103 KB 20 KB
outline Chapter 22: Bringing trusts into the new entity regime 913 KB 641 KB 188 KB 58 KB
outline Chapter 23: Bringing all co-operatives into the new entity regime 207 KB 155 KB 114 KB 19 KB
outline Chapter 24: Anti-avoidance provisions 385 KB 168 KB 86 KB 23 KB
Taxation of entity groups
outline Chapter 25: A case for consolidation 352 KB 523 KB 192 KB 49 KB
outline Chapter 26: A framework for consolidation 122 KB 310 KB 101 KB 38 KB
outline Chapter 27: Determining the cost base for disposal of equity 112 KB 541 KB 90 KB 48 KB
outline Chapter 28: Towards single recognition of losses and gains 104 KB 638 KB 85 KB 56 KB
outline Chapter 29: Towards a systemic solution to CGT value shifting 107 KB 576 KB 89 KB 50 KB
Taxation of international income
outline Chapter 30: Investment in Australia by non-residents 90 KB 337 KB 73 KB 35 KB
outline Chapter 31: Conduit investment through Australia 66 KB 177 KB 54 KB 21 KB
outline Chapter 32: Foreign source income of residents 629 KB 297 KB 99 KB 42 KB
outline Chapter 33: Allocating worldwide taxable income between countries 289 KB 204 KB 127 KB 27 KB
Taxation of life insurance
outline Chapter 34: Building a more consistent regime for life insurers 454 KB 1409 KB 201 KB 75 KB
outline Chapter 35: Life insurance policyholders 508 KB 1413 KB 235 KB 73 KB
outline Chapter 36: Pooled superannuation trusts 102 KB 1298 KB 59 KB 61 KB
outline Chapter 37: Implications for superannuation funds and approved deposit funds 116 KB 1290 KB 66 KB 61 KB
Taxation of fringe benefits
outline Chapter 38: Towards a better regime for taxing fringe benefits 902 KB 3514 KB 499 KB 348 KB
Implications of reform for revenue
Chapter 39: A revenue neutral perspective 667 KB 757 KB 374 KB 60 KB
Glossary 289 KB 212 KB 139 KB 31 KB
Index 358 KB 167 KB 122 KB 22 KB
 
Click here to read the Foreword and Overview of A Platform for Consultation on-screen