Imagine: Broader areas for reform

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Publication date: 24 Feb 99


The paper looks at two main issues: what the Ralph Review may propose in the nature of changes to the CGT, and some of the on-going problems with CGT. Topics discussed in proposed changes include: roll-over relief; rate of tax; venture capital; cost base black holes; group tranfers; market value. For on-going problems, topics include: CGT event K6; cost base reinstatement; trust provisions; technical corrections.

Author profile:

Prof Gordon Cooper CTA Life
Gordon is a Chartered Accountant in sole practice as a tax consultant. He is 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”.
Current at 02 June 2015
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