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CGT planning post Ralph

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Published on 02 Feb 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper considers the impact of the Ralph Report on planning for capital gains tax. It covers investment and trusts, and discusses whether to buy assets in trusts and equally importantly whether assets held in trusts should be taken out of the trust prior to 1 July 2001.

Author profile

Leslie Szekely
Les Szekely BA LLM FTIA first worked as a solicitor and then taught commercial and revenue law at the University of NSW and then at Sydney University. Les joined Horwath in 1984 as a Senior Tax Manager and became a Tax Partner in 1987. Following the recent merger between Horwath and Deloitte, Les became Director of Taxation, Deloitte Growth Solutions. For nearly 20 years his professional career has been dedicated entirely to tax consulting for cross border transactions, business reorganisations, mergers and acquisitions. Les has been extensively published in CCH, Rydges, IBFD and Information Australia on both domestic and international issues. - Current at 05 February 2009
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CGT Planning - Post Ralph

Author(s):  Les SZEKELY

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