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How well does TVM express the current income tax base?

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Published on 01 Jul 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

When the Review of Business Tax eventually proposed what we now think of as Option 2 or the Tax Value Method (TVM), we were assured it was not intended to lead to any major change to the current income tax base.

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Prof Graeme Cooper FTI
Graeme Cooper, FTI, is an Emeritus Professor at Sydney University Law School and consultant to Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe, Canada and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 18 July 2023
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