Commercialisation: a tax perspective

Dabner, Justin (1992) Commercialisation: a tax perspective. Australian Tax Forum, 9 (3). 305.

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The current trend towards commercialization, corporatization and ultimately privatization of the Australian State Government public sector has highlighted as an issue of importance the application of the Commonwealth income tax laws to public entities. Typically commercialization legislation attempts to establish a framework within which the Commonwealth income tax laws are to be notionally applied. Such legislation immediately encounters the pivotal issue confronting such regimes, namely whether the State Government Business Entities (GBE) are to be treated as if they are totally independent from the Government or whether their special status is to be recognized. Most legislation is a compromise between the 2 points. The introduction of a tax equivalent regime will raise a plethora of tax issues. These can generally be categorized under: 1. accounting profit versus taxable income, 2. information collection, 3. tax awareness, and 4. establishment of a tax infrastructure.

Item ID: 32853
Item Type: Article (Research - C1)
ISSN: 0812-695X
Date Deposited: 01 Dec 2017 00:58
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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