Treasury taxation papers
Publisher: Australian Gov't. Pub. Service
Published: 1974
Place of publication: Canberra
Language: eng
Number of pages: 15
Subjects: Taxation; Income tax
Notes: Papers dealing with Australian taxation Structure, prepared with the assistance of the Commissioner of Taxation, and submitted to the Taxation Review Committee.
Table of contents: title: 1. Taxation reform, problems and aims.; title: 2. The level and composition of taxation in Australia.; title: 3. Personal income tax, the income base.; title: 4. Personal income tax, the rate scale.; title: 5. Commonwealth taxation of goods and services.; title: 6. Personal income tax, the tax unit.; title: 7. Personal income tax, personal allowances.; title: 8. Negative income tax and tax credit systems.; title: 9. Company income tax systems.; title: 10. Capital gains taxes.; title: 11. Estate duty and gift duty, purpose and rationale.; title: 12. Net wealth taxes.; title: 13. Summary of issues.; title: 14. Indexation of the personal income tax system.