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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:

Author Photo - Christopher Evans
Prof Christopher Evans
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 Click here to expand/collapse more articles by Chris EVANS.
 
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