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Capital gains tax: CGT changes under business tax reform

Published on 01 Oct 99 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The final report of the "Review to business tax" was released in September 1999 as well as the government's response to the report. The proposed changes to CGT are the centrepiece of the Review's proposals.

Author profile:

Lachlan R WOLFERS
Lachlan is a tax partner at KPMG and a director of KPMG Tax Lawyers Pty Ltd. Lachlan is the leader of KPMG's indirect tax practice in Sydney, and in recent years, has developed an extensive tax litigation practice. Lachlan is a National Councillor of the Taxation Institute, and Chair of its Corporate Subcommittee and former Chair of its GST and Indirect Tax Subcommittee. Lachlan has written for a vast range of publications, including on the topics of CGT, GST and income tax, and is a regular media commentator on tax matters.
Current at January 2009
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