Reports that as a result of capital gains tax relief, proposed by the coalition government of Australia, small businesses owners may view their companies as sole retirement savings fund. Likelihood for businesses if proposal become law; Right of coalition to state that small businesses are penalized...
Value-based payment (VBP) models are gaining traction as a potential solution to balance the high upfront costs of CGTs with the need for long-term cost sustainability. Under VBP arrangements, manufacturers and payers agree to link reimbursement to a therapy's real-world performance. If the th...
Reports the distribution of realized gains tax for listed investment companies (LIC) in Australia. Amount of the capital gains tax (CGT) concessions for LIC; Comparison of the CGT between LIC and unlisted unit trusts; Basis in the assessment of LIC shareholders; Taxation of LIC; Benefits of ...