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.
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