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The CGT implications of Ralph

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Published on 15 Feb 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

The purpose of this paper is to evaluate the impact of the Ralph Review and subsequent Government announcements and legislation on the CGT regime. The paper does this in the light of the Government's responses to the Ralph 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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