Studies Commissioned by the Board

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“An Assessment of the Asserted Increase in ‘Certainty’ Arising from the Introduction of the Tax Value Method (TVM)”. Graeme Cooper, Professor Taxation Law, University of Melbourne and Michael Wenzel, Fellow, Centre for Tax System Integrity, Research School of Social Sciences, Australian National University, June 2002  
  • Summary Paper
   194KB 686KB
  • Annexure A
   36KB 23KB
  • Annexure B
   17KB 12KB
  • Annexure C
   45KB 53KB
  • Annexure D
   97KB 68KB
  • Annexure E
   15KB 8KB
  • Annexure F
   38KB 418KB
  • Annexure G
   164KB 105KB
  • Annexure H
   144KB 122KB
  • Annexure I
   350KB 289KB
  • Annexure J
   371KB 305KB
  • Annexure K
   158KB 261KB
  • Annexure L
   72KB 50KB
  • Annexure M
   29KB 28KB
  • Annexure N
   25KB 99KB
“Option 3 Core Rules Demonstration Draft – Explanatory Material” Geoff Lehmann, PricewaterhouseCoopers, April 2002 311KB 161KB
“Option 3 Core Rules 3rd Preliminary Draft – Demonstration Legislation” Geoff Lehmann, PricewaterhouseCoopers, April 2002 229KB 314KB
“Option 3 Core Rules 3rd Preliminary Draft – Demonstration Legislation – Minimalist Approach” Geoff Lehmann, PricewaterhouseCoopers, April 2002 234KB 317KB
“Rejoinder – Comments on Option 3” TVM Legislation Group, March 2002 264KB 117KB
“Evaluating the compliance costs and benefits of the Tax Value Method” Associate Professor Chris Evans & DrBinh Tran-Nam, Australian Taxation Studies Program (ATAX), May 2002 623KB 270KB
“The ICAA Tax Value Method Conceptual Testing and Compliance Evaluation Project” Institute of Chartered Accountants in Australia (ICAA), April 2002 478KB