The budget looks good, for now. But the surge in taxable profits will subside as companies find ways to shift profits offshore. We’ve come up a better way to tax onshore what happens onshore.
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Articles on Depreciation
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The $20,000 immediate write-off for small business has been broadly welcomed, but modelling shows there will be losers.
The small business package allowing firms to depreciate up to $20,000 of assets comes with a hefty upfront cost - but the government collects later.
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Director of Online Programs, AGSM, UNSW Sydney
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Fellow, University of Technology Sydney
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Professorial Research Fellow in Economics, The University of Melbourne
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Adjunct Professor, College of Business, Victoria University
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PhD candidate at the LSE and Research Fellow at the Superpower Institute, The University of Melbourne
