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.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
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