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Option 2 - the cashflow/tax value approach to calculating taxable income

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Published on 15 Feb 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

One of the fundamental proposals recommended by the Review of Business Taxation, and accepted in principle by the Government, is the adoption of a cashflow/tax value approach to the calculation of taxable income - Option 2. This paper discusses the proposed cashflow/tax value approach, and outlines the present status of the proposal.

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Mark REED
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