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
- market value
- pet peeves
- life estates and remainder interests.
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook.
- Current at
17 October 2017