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Ralph report-small business

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Published on 05 Oct 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

It has been said, on the whole, John Ralph and his committee must have been disappointed with the government response to their report. The centrepiece of the report is the shift of the basis of business taxation to cash flow and the tax value of assets, and this has been put off for further consultation. The Government has taken a piecemeal approach to the recommendations, and while there is to be significant change to the tax system in Australia, it is not the wholesale change envisaged and recommended by John Ralph. However, the Government has taken up the small business measures recommended by the Review, including the Simplified Tax System and Capital Gains Tax reforms

Author profile

Roan FRYER
Roan is a Partner of Deloitte. He has over 20 years commercial experience, and has been with Deloitte for 15 years. Roan provides taxation advice to organisations in a diverse range of industries. His portfolio of tax clients includes prominent organisations involved in media, private equity, and manufacturing.
Current at 14 November 2005
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Ralph report - small business

Author(s):  Roan FRYER

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Ralph report - CGT

Author(s):  Gordon S COOPER

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Overview of the Ralph Report and the government response

Author(s):  Fiona HALSEY

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