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The new regime: CGT after Ralph

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.

Author profile

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 09 September 2020
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