Parent Report
Below is a list of publications that discuss the Tax Value Method. This list will be regularly updated.
The Board of Taxation has provided this bibliography as a reference point only. The Board does not guarantee this bibliography is complete, nor does it approve or disapprove any comments made in the articles.
| Author | Title | Citation |
|---|---|---|
| Abbey, Paul | Observations on Option 2 | (2000) 4(2) The Tax Specialist 101 |
| Barkoczy, Stephen | The Cashflow/Tax Value and Consistent Entity Regimes: An Overview of the Draft Bill | (2000) 3(4) Journal of Australian Taxation 301 |
| Boccabella, Dale | Australia’s Tax Reform Rejects or Modifies Fundamental Tax Principles | (2000) 29 Australian Tax Review 81 |
| Boccabella, Dale | Proposed Cash Flow/Tax Value Method of Determining Taxable Income: Structure and Application | (2000) 3(2) Journal of Australian Taxation 82 |
| Boccabella, Dale | Proposed Cash Flow/Tax Value Method Provides Base for Accruals Taxation | (2000) 8 Weekly Tax Bulletin [228] |
| Cooper, Gordon | New System Adopted Without Debate: Option 2 the Debate | (2000) 35(4) Taxation in Australia 201 |
| Drum, Paul | Seeking added value | (2000) 70(9) Australian CPA 60 |
| Lehmann, Geoff | New Tax Plan Sends Experts into a Spin | Australian Financial Review 18 May 2000 |
| O’Connell, Ann | Option 2: Will it Change What is Included in Assessable Income | (2000) 29 Australian Tax Review 68 |
| Ord, Gavan | Assessing the Impact of Tax Changes Under Ralph | (2000) National Accountant 33 |
| Review of Business Taxation | www.rbt.treasury.gov.au | |
| Serov, Paul | Tax Value Method | (2001) 36 Taxation in Australia 200. |
| Traill, Ken | Getting it right before we jump | (2000) 71(9) Charter 30 |
| Traill, Ken | The Tax Value Method | Paper presented at the TVM Conference, September 2000 |
| Traill, Ken | Tax Reform and Paper Warfare | (2000) 71(7) Charter 28 |
| Treasurer’s Press Release No 81 (7 August 2000) | Tax Value Method | www.treasurer.gov.au |