Author(s): Tony BAXTER This paper discusses in depth some of the many reforms that will ocurr over time in relation to the Ralph Report. Areas covered include Capital gains tax, prepayments, tax losses and anti avoidance measures.
Author(s): Hall & Wilcox Lawyers This paper provides an update on a variety of tax issues. The paper covers the period from December 1999 to February 2000. It includes official announcements on tax-related matters, tax legislation passed in the period, High and Federal Court cases on taxation, AAT cases, appeals, taxation rulings, taxation determinations and developments regarding superannuation,sales tax and stamp duty.