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Implementing an allowance for corporate equity

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Published on 01 Apr 12 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The government’s decision to commission research into an allowance for corporate equity (‘ACE’) for Australia portends major change to Australia’s corporate tax, and an even more significant departure from the tax policies that have been considered orthodox for the last 25 years. This paper analyses what an ACE could mean for Australia – what it is hoped an ACE would achieve, how it is meant to work, where the fault lines are to be found, what still remains unsettled in the basic design, who would win and who would lose under such a policy and why.

Author profile

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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