Full report, 31 January 1975 / Taxation Review Committee

Creator
Australia. Commonwealth Taxation Review Committee
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Government Printer, 1976
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616
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Contents

TAXATION REVIEW COMMITTEE FULL REPORT 31 January 1975 1
CONTENTS 3
LIST OF TABLES 17
PREFACE 19
CHAPTER 1 THE NEED FOR TAX REFORM 23
CHAPTER 2 THE AUSTRALIAN TAX SYSTEM IN PERSPECTIVE 27
CHAPTER 3 CR1I ERIA FOR TAX SYSTEMS 33
CHAPTER 4 THE PROBLEM OF PROGRESSIVE 45
CHAPTER 5 THE GOALS OF TAX REFORM 57
CHAPTER 6 INFLATION AND TAX REFORM 61
CHAPTER 7 INCOME TAX: THE BASE 81
CHAPTER 8 INCOME TAX: ISSUES RELATED TO BUSINESS AND PROFESSIONAL INCOME 101
CHAPTER 9 INCOME TAX: ISSUES RELATED TO EMPLOYMENT AND INVESTMENT INCOME 139
CHAPTER 10 PERSONAL INCOME TAX: THE TAXPAYING UNIT1 153
CHAPTER 11 INCOME-SPLITTING1 165
CHAPTER 12 PERSONAL INCOME TAX: DEPENDANT ALLOWANCES AND OTHER CONCESSIONAL DEDUCTIONS 185
CHAPTER 13 PERSONAL INCOME TAX: SOCIAL SECURITY 199
CHAPTER 14 PERSONAL INCOME TAX: RATE STRUCTURE 205
CHAPTER 14: APPENDIX A TAX PAYABLE UNDER ALTERNATIVE SYSTEMS: 1974-75 RATES 228
CHAPTER 15 INCOME TAXATION IN RELATION TO TRUSTS AND PARTNERSHIPS 229
CHAPTER 16 COMPANY INCOME TAX 245
CHAPTER 17 INTERNATIONAL ASPECTS OF INCOME TAXATION 275
CHAPTER 17: APPENDIX A RULES FOR DETERMINING SOURCE OF INCOME OF NON-RESIDENTS 295
CHAPTER 18 INCOME TAXATION IN RELATION TO PARTICULAR INDUSTRIES: PRIMARY PRODUCTION 303
CHAPTER 19 INCOME TAXATION IN RELATION TO PARTICULAR INDUSTRIES: MINING 311
CHAPTER 19: APPENDIX A MINING TAXATION: A COMPARATIVE SURVEY 341
CHAPTER 20 INCOME TAXATION IN RELATION TO PARTICULAR INDUSTRIES: GENERAL INSURANCE, EXEMPT ORGANISATIONS AND MUTUAL ASSOCIATIONS 361
CHAPTER 21 INCOME TAXATION IN RELATION TO SUPERANNUATION AND LIFE INSURANCE 371
CHAPTER 22 INCOME TAX ADMINISTRATION 403
CHAPTER 23 CAPITAL GAINS TAX1 435
CHAPTER 24 ESTATE AND GIFT DUTY1 461
CHAPTER 24: APPENDIX A THE BASE OF AN INTEGRATED ESTATE AND GIFT DUTY 477
CHAPTER 24: APPENDIX B RATE STRUCTURE 501
CHAPTER 24: APPENDIX C SITUS OF ASSETS 505
CHAPTER 25 CHARITIES 511
CHAPTER 25: APPENDIX A EXTRACT FROM INCOME TAX ASSESSMENT ACT 519
CHAPTER 25: APPENDIX B EXTRACT FROM ESTATE DUTY ASSESSMENT ACT 523
CHAPTER 25: APPENDIX C TAX TREATMENT OF CHARITIES 525
CHAPTER 26 WEALTH TAX 527
CHAPTER 27 TAXATION OF GOODS AND SERVICES 533
CHAPTER 27: APPENDIX A SALES TAX AS A CONTINUING TAX 545
CHAPTER 28 CONCLUSION 551
INDEX 581

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http://nla.gov.au/nla.obj-1362221517

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Australia. Commonwealth Taxation Review Committee & Asprey, K. W. (1976). Full report, 31 January 1975 Retrieved February 21, 2024, from http://nla.gov.au/nla.obj-1362221517

MLA citation

Australia. Commonwealth Taxation Review Committee and Asprey, K. W. Full report, 31 January 1975 Canberra: Government Printer, 1976. Web. 21 February 2024 <http://nla.gov.au/nla.obj-1362221517>

Harvard/Australian citation

Australia. Commonwealth Taxation Review Committee & Asprey, K. W. 1976, Full report, 31 January 1975 Government Printer, Canberra viewed 21 February 2024 http://nla.gov.au/nla.obj-1362221517

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{{Citation
  | author1=Australia. Commonwealth Taxation Review Committee.
  | author2=Asprey, K. W.
  | title=Full report, 31 January 1975
  | year=1976
  | section=xx,594 pages ; 25 cm.
  | isbn=0642930155
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 136 of 1975
  | location=Canberra
  | publisher=Government Printer
  | url=http://nla.gov.au/nla.obj-1362221517
  | id=nla.obj-1362221517
  | access-date=21 February 2024
  | via=Trove
}}

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