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Imagine: Broader areas for reform

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Published on 24 Feb 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

The paper looks at two main issues: what the Ralph Review may propose in the nature of changes to the CGT, and some of the on-going problems with CGT. Topics discussed in proposed changes include: roll-over relief; rate of tax; venture capital; cost base black holes; group tranfers; market value. For on-going problems, topics include: CGT event K6; cost base reinstatement; trust provisions; technical corrections.

Author profile

Prof Gordon Cooper
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook. - Current at 27 June 2017
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