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Ralph Committee - CGT implications
Published on 08 Jul 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation outlines Capital Gains Tax reform : Ralph Committee Strategy; Indexing and averaging; 30% CGT rates; Stepped CGT rates; $1,000 annual exemption; and Script for script rollover; Concessions and small business rollovers; Capital losses; Black hole costs; Consolidation regime; and Lamesa fix.
Author profile
Michael Hennessey CTA
Michael Hennessey, CTA is a Partner at EY Brisbane with more than 35 years experience. He has been involved in a number of significant merger and acquisitions and joint venture structuring transactions including funding issue, as well as providing ongoing tax advice and tax compliance services to local and international clients. - Current at 06 March 2026
This was presented at CGT Intensive .
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Individual sessions
Ralph Committee - CGT Implications
Author(s): Michael HENNESSEYMaterials from this session:
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CGT Under TLIP
Author(s): Susan YOUNGMaterials from this session:
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