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Capital gains tax: the TLIP rewrite

Published on 01 Jun 98 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The operation of the CGT regime will be substantially altered. This article is a three-part evaluation. The first part looks at the rewritten provisions, the second part looks at individuals partnerships and non-residents, and part 3 looks at companies and shareholders.

Author profiles:

David Cominos CTA
David is a tax partner with Clayton Utz Brisbane and has been involved in structuring, documenting and advising upon many forms of purchase and sale of business interests. He is a member of the State Council and National Technical Committee of the Taxation Institute and the National CGT Liaison Committee. Current at 06 March 2003 Click here to expand/collapse more articles by David COMINOS.
 
Kenneth Spence CTA-Life
Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. Current at 23 August 2016 Click here to expand/collapse more articles by Ken SPENCE.

Geoff PETERSSON

Click here to expand/collapse more articles by Geoff PETERSSON.
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