Published on 01 Jun 00
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Proposals contained in the Ralph Review and largely accepted by the Government will impact significantly on the way capital gains are taxed in Australia. The author outlines the major changes and explores the implications of those changes.
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University.
- Current at
06 October 2016