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The Ralph Report Depreciation Proposals and Investment Neutrality

Benge, Matt


The Review of Business Taxation chaired by Mr John Ralph has suggested sweeping changes to business taxation in Australia. In particular it has been proposed that accelerated depreciation provisions be removed to finance a reduction in the company tax rate. If some degree of accelerated depreciation is to be retained, it is suggested that this should involve a uniform loading on depreciation rates for all assets. The aim is to provide a more uniform treatment of assets with different economic...[Show more]

CollectionsANU Research Publications
Date published: 1999
Type: Working/Technical Paper


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