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Ralph Report - CGT

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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.
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Published on 05 Oct 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The proposed changes to the CGT regime generally are to be welcomed. This paper endeavours to provide an outline of the CGT changes proposed by the Government, and tries to illustrate the practical implications. It considers the topics of : general changes, individuals, superrannuation funds, companies and trusts, partnerships, capital losses, small business concessions, scrip for scrip roll-over relief, depreciable assets, venture capital, and international.

Author profile

Prof Gordon Cooper
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook. - Current at 27 June 2017
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Ralph report - small business

Author(s):  Roan FRYER

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Ralph report - CGT

Author(s):  Gordon S COOPER

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Overview of the Ralph Report and the government response

Author(s):  Fiona HALSEY

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