Consultative Conference Papers & Rejoinders
Press Release
Tax Value Method Consultative Conference Papers (4 September 2001)
Do you really understand TVM?
Tax Value Method: What, Why and Why Now?
“Tax Value Method: What, Why and Why Now?” by Paul Abbey, Partner, Shaddick & Spence and Martin Keating, Senior Tax Counsel, Australian Taxation Office — [PDF 425KB | RTF 348KB]
“The Tax Value Method and User-based Design: ‘It’s not about us, it’s about them'” by Tom Reid, Consultant to Australian Taxation Office — [PDF 79KB]
Road Testing TVM
Selective Case Studies: Impact of TVM on typical taxpayers
“TVM Issues Testing Report” by Tony Baxter, Principal, AJ Baxter & Associates — [PDF 158KB | RTF 152KB]
“Rejoinder: T Baxter’s paper” by the TVM Legislative Group — [PDF 144KB | RTF 54KB]
“Pro Testing, through Protesting, to ‘Maybe it works’?” by Peter Dimech, Group Manager Taxation, Australia Post — [PDF 20KB]
“Tax Value Method Prototype Versions 1& 2: May-June 2001: Report.” – this is the TVM testing Report prepared by Pitcher Partners, Accountants, Auditors & Advisors — [PDF 2.4MB]
Key design issues
Tax Value Method Concept: The problem, the proposed solution and the tough issues
“Tax Value Method Concept: The problem, the proposed solution and the tough issues” by Professor Yuri Grbich, ATAX, UNSW (amended post conference) — [PDF 252KB | RTF 123KB]
“Rejoinder: Y Grbich’s paper” by TVM Legislative Group — [PDF 112KB | RTF 39KB]
TVM: How well does it express the income tax base?
“TVM: How well does it express the income tax base?” by Professor Graeme Cooper. Faculty of Law, Melbourne University (amended post conference) — [PDF 362KB | RTF 197KB]
“Rejoinder: G Cooper’s paper” by TVM Legislative Group — [PDF 182KB | RTF 79KB]
TVM and the relationship between taxation and commercial accounting methods
“TVM, the tax base and its relationship to commercial accounting methods” by Malcom Gammie, Barrister, Institute for Fiscal Studies, Visiting Professor of Tax Law London School of Economics — [PDF 258KB | RTF 317KB]
The big picture: Focusing on TVM costs and outcomes
Introduction: Refocussing on the key objectives: TVM – the policy arguments for and against
“Introduction: Refocussing on the key objectives: TVM – the policy arguments for and against” by Geoff Lehmann, Partner, PriceWaterhouseCoopers — [PPS 113KB]
Compliance and administrative costs of TVM: What are the implications?
“Compliance and administrative costs of TVM: What are the implications?” by Associate Professor Chris Evans and Dr Binh Tran-Nam, ATAX UNSW — [PDF 70KB]
Modeling the economic outcomes from TVM: Is it practical and meaningful?
“Modeling the economic outcomes from TVM: is it practical and meaningful?” by Associate Professor Neil Warren, ATAX UNSW (amended post conference) — [PDF 258KB | RTF 328KB]
IMPORTANT: No person is entitled to place legal reliance on the papers. Specific tax matters should be advised upon by appropriately qualified persons in professional adviser/client circumstances.
The opinions expressed in the papers are those of the authors and do not necessarily reflect the views of the Government, the Treasury or the Board of Taxation.
