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The Australian capital gains tax: rationale, review and reform

Published on 01 Jul 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

External forces and internal pressures impose fresh challenges for the provisions of CGT that continue to impose high costs of compliance on taxpayers and high administration costs on the ATO. These high operating costs combine with an ostensibly low revenue yield to present its critics with the renewed opportunity to call for its abolition. Such calls need to be resisted in order to maintain the underlying integrity of the Australian tax system, says the author.

Author profile:

Chris EVANS

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