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CGT - mature adult or unruly adolescent? presentation


This presentation reviews the operation of the current CGT regime from a technical and policy perspective with a focus on the practical implications, including:

  • what do we want from our CGT regime?
  • what have we got?
  • the practical implications of the way that the current CGT operates
  • what are the major outstanding technical issues?
  • where do we go from here?

Author profile:

Author Photo - Christopher Evans
Prof Christopher Evans
Chris is Professor of Taxation and former Head of the Australian School of Taxation (Atax) at UNSW Australia. He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration. Current at 04 July 2014 Click here to expand/collapse more articles by Chris EVANS.

This was presented at 20th National Convention: Tax Unmasked.

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Managing consolidation - the state of play and the resolution of major issues

Author(s):  Michael D'ASCENZO

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Part IVA - a post-Hart report card

Author(s):  Graeme S COOPER

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Author(s):  Peter MOLTONI

Materials from this session:

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