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Tax in review: Painting over the cracks

Published on 01 Sep 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The rewritten CGT provisions are a depressingly inadequate piece of legislation according to the author. Little has been done to address the significant complexities, ambiguities and anomalies that have plagued the CGT regime.

Author profile:

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.
 
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