shopping_cart

Your shopping cart is empty

CGT after Ralph - the new regime

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

This paper explores the practical implications of changes to capital gains taxation that have occurred as a result of the Ralph Review of Business Taxation. The paper's focus is on CGT tax reform measures that have already been legislated, but it also considers measures that are in the pipeline. It covers the implications of the changes for individuals and for businesses of all sizes, using a mixture of formal presentation and case study analysis. There is an emphasis on the tax planning opportunities and pitfalls that will arise in the new regime.

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
Click here to expand/collapse more articles by Chris EVANS.

 

Individual sessions

CGT after Ralph - the new regime

Author(s):  Chris EVANS

Materials from this session:

Further details about this event:

 

Copyright Statement