Published on 01 Oct 21
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In last month’s journal, part 1 of the Case for Change chapter on large business and international addressed the corporate tax
system’s current complexities and shortcomings. This month, part 2 looks at particular sets of rules within the corporate tax system — some quite considerable in size and scope — and challenges the need for the level of complexity and reach, and in some cases, the need for some of these rules at all.
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding.
We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.