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Option 2: Observations on Option 2

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Published on 01 Oct 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article contains some thoughts on the proposed "Tax Value Method" or "Option 2". The paper presumes an understanding of the rudiments of the operation of the current business income tax system and, equally, the operation of Option 2. It does not seek to explain Option 2 or set out its benefits in significant detail nor respond to its criticisms.

Author profile

Paul Abbey
Photo of author, Paul ABBEY Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 30 years experience advising local and international clients on income tax issues. - Current at 29 May 2019
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