The effect of the switch to a current year basis for schedule D income tax
Language: English Series: Farm Management ; 9(3) Autumn 1995, 105-114(10)Publication details: 1995Subject(s): Summary: Examines some effects and implications of the switch from assessing income from a trade on a prior year basis to a current year basis (effective from 1997/8) for the purposes of taxation.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS53863 (Browse shelf(Opens below)) | 1 | Available | 6988-1001 |
Examines some effects and implications of the switch from assessing income from a trade on a prior year basis to a current year basis (effective from 1997/8) for the purposes of taxation.