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Tax in review: rollover relief!

Publication date: 01 Jun 96 | Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: Vol 30, No11

Pages: pp.602-605

Abstract:
The new capital gains proposals will give the Exelpet treatment to some of the taxation irritants that have been bothering business for years - but the tax tail still wags the dog, say the authors

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Author profiles

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 01 October 2016
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Simon JAMES
Simon is at the University of Exeter, UK and a Visiting Fellow at the Australian National University.
Current at April 2007
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