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

Publication date: 01 Nov 99 | Source: AOTCA COLLECTION OF TECHNICAL REPORTS

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
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 17 October 2017
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