Taxing Capital Gains: One Step Forwards or Two Steps Back?
01 Jan 02 |
JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 5, issue 1
Pages: pp. 114-135
The article examines recent CGT changes from a policy perspective. The author argues that the changes have not brought the benefits that have been claimed and anticipated.
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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.
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29 May 2019