Purchase price allocation: the second major proposal in this bill aims to prevent tax mismatches arising on the sale of a business or commercial property. The bill proposes amendments to the rules governing how parties to a sale allocate the total purchase price between the various assets for tax purposes. The objective of the amendments is to ensure that buyers and sellers make the same allocation. This will prevent an overall revenue loss when sellers and buyers adopt different price allocations that minimise their own tax liability. The sales in question are usually mixed supplies, which means they include assets with different tax treatments. For example, trading stock is taxable and immediately deductible, while plant and expenditure are taxable but depreciable. And land and goodwill are generally not taxable at all. 