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.
Current at 21 April 2014
Click here to expand/collapse more articles by Chris EVANS.