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Published on 08 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
After more than two decades of CGT some issues remain unresolved and new issues keep emerging. This paper examines examples of both including:
problems with the CGT small business concessions
life estates and remainder interests.
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales. Current at 17 October 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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