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CGT after Ralph- the new regime- Indicative solutions to the case study

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Published on 28 Jan 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper evaluates the impact of the Review of Business Taxation ("the Ralph Review") and subsequent Government announcements and legislation on the CGT regime; in the light of the Government's responses to the Ralph Review recommendations contained in the Treasurer's Press Releases dated 21 September 1999 and 11 November 1999 .

Author profile

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 27 October 2020
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