Published on 28 Jan 00
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper evaluates the impact of the Review of Business Taxation ("the Ralph Review") and subsequent Government announcements and legislation on the CGT regime; in the light of the Government's responses to the Ralph Review recommendations contained in the Treasurer's Press Releases dated 21 September 1999 and 11 November 1999 .
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
01 October 2016