SPECIFIC ISSUES PAPERS

The following specific issues papers are included:

• capital gains taxation
• negative gearing
• share buybacks
• financial assets and liabilities (including leasing and foreign assets)
• taxing real income
• depreciating tangible assets
• marginal depreciating tangible assets
• cost to revenue of accelerated tax depreciation
• inframarginal depreciating tangible assets
• infrastructure (and other deferred-income) projects
• effective tax rates

Version 1.1 © Copyright Wayne Mayo 2010