Skip to main content
shopping_cart

Your shopping cart is empty

CGT after Ralph - the new regime

Published on 28 Jan 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper explores the practical implications of changes to capital gains taxation that have occurred as a result of the Ralph Review of Business Taxation. The paper's focus is on CGT tax reform measures that have already been legislated, but it also considers measures that are in the pipeline. It covers the implications of the changes for individuals and for businesses of all sizes, using a mixture of formal presentation and case study analysis. There is an emphasis on the tax planning opportunities and pitfalls that will arise in the new regime.

Author profile:

Author Photo - Christopher Evans
Prof Christopher Evans
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 Click here to expand/collapse more articles by Chris EVANS.
 
Individual sessions

Further details about this event:

 

Copyright Statement