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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
Photo of author, Ken SPENCE 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 25 May 2017
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