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CGT after Ralph - the new regime


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.

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Author Photo - Christopher Evans
Prof Christopher Evans
Chris is Professor of Taxation and former Head of the Australian School of Taxation (Atax) at UNSW Australia. He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration. Current at 04 July 2014 Click here to expand/collapse more articles by Chris EVANS.
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