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Tax analysis: The New Business Tax System: life after Ralph CGT reforms

Published on 01 Feb 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

On 21 September 1999 the Government announced its response to the Ralph Report (Review of Business Taxation - A Tax System Redesigned, July 1999). This paper discusses the package and the impact of the announcement. It includes exemptions and calculation changes, transitional rules for existing assets, removal of indexation and averaging, capital losses, small business concessions, scrip for scrip rollover, exclusion of depreciable assets, choice of entity and planning issues, and preventing loss duplication and value shifting.

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Geoff PETERSSON

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