Labor's recent announcement that if it is elected it will move to eliminate refunds of excess imputation credits with effect from 1 July 2019 adds yet another layer to the differentiation between the Coalition and Labor on tax policy.

The next Federal election is looming as one of the most important elections in recent times particularly having regard to the differences between the two alternatives on tax policy.

Click to Read the full Article from the Tax Institute's Senior Tax Counsel's Report