Popularity Poll

Article Abstract:

The Federal Treasurer, the Hon Peter Costello, handed down his eighth budget, which comprised of all objectives such as security, education and health. The budget was fiscally sound and is expected to be popular with the announcement of personal tax cuts, but its success shall be determined in the long run when business and the public rate the current economic performance of this budget.

Analysis, Budget, Powers and duties, Costello, Peter, Federal budget

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2003: tax odyssey continued

Article Abstract:

An overview of 2003 tax reform in Australia is presented. Things to expect include: improvements in the state of tax administration; an introduction of a withholding tax regime for non-residents; and a review of international taxation arrangements.

Forecasts, trends, outlooks, Forecasts and trends, Tax reform, Market trend/market analysis

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Consolidation: the SME dilemma

Article Abstract:

The role of the Australian income tax system in dividing the businesses is discussed. Issues relating to complexity of small to medium enterprises (SMEs) consolidation, the dangers to SMEs and the ICAA involvement in consolidation are highlighted.

Taxation, Small and medium sized companies

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