The Government's response to the Ralph Review of Business Taxation: an initial overview

Publication date: 01 Nov 99


Issue: 1999

Pages: pp.17-30

This paper endeavours to provide an overview of RBT, particularly concentrating on phased implementation, depreciation, CGT, anti-avoidance, entity taxation and simplified tax system.

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Author profile:
Prof Gordon Cooper CTA Life
Gordon Cooper, CTA is a Chartered Accountant in sole practice as a tax consultant. He is a Visiting Professorial Fellow in the Australian School of Taxation at the University of New South Wales. Professor Cooper is also a frequent speaker at seminars and a regular contributor to professional publications. 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 is author of the Australian CGT Handbook now in its sixth edition.
Current at 09 September 2015
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