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 CTA Life

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 29 June 2017

More by Gordon S COOPER

ATO roundtable - 16-March-2017
Division 7A paper - 02-June-2016
The defective jigsaw - 01-December-2015
Ethics paper - 21-May-2015
A trust primer: Beyond the usual issues paper - 23-October-2014
Division 7A paper - 22-May-2014
CGT discount and non-residents paper - 26-March-2014
Trusts...What can you do and what you need to do before 30 June? paper - 27-June-2013
Foreigners don't vote: the removal of the CGT discount for non-residents. - 07-May-2013
Removal of CGT discount for foreign residents - how will it work exactly? - 18-May-2012
Legislating principles as a remedy for tax complexity. - 15-November-2010
The new regulatory regime for tax practitioners paper - 17-October-2008
Division 7A: awaking the sleeping giant paper - 25-September-2007
How Alice was slade - 01-July-2007
The proposed new tax agent regime paper - 24-May-2007
Service Entities - 01-June-2006
Practical CGT problems in developing residential property paper - 06-May-2006
CGT - old chestnuts and emerging issues paper - 08-April-2006
Withdrawing wealth on an ongoing basis paper - 23-June-2005
Forgive but don't forget - commercial debt forgiveness seminar paper - 15-October-2004
Tax and the Business Cycle from 'Go to Whoa' seminar paper - 02-August-2004
CGT exemptions, rollovers and special rules convention paper - 03-June-2004
Water into wine? - 01-May-2004
Interest shown when Steele taken to Hart - 01-October-2003
Structuring a Business to take advantage of the CGT Concessions seminar paper - 28-March-2003
A view from the front seat - 01-October-2001
CGT issues - 17-August-2001
Black Holes: More Than Science Fiction (Uniform Capital Allowances) - 01-August-2001
Postcard From Dublin - 01-July-2001
Unified Capital Allowances: Blackholes - More than science fiction - 12-June-2001
Business/partners succession planning - 01-January-2001
Get Ready Now: New Consistent Entity Measures - 01-December-2000
Entity Tax Overview - 17-November-2000
Overview of Entity Tax Measures - 31-October-2000
Overview of Entity Tax Measures - 24-October-2000
CV for Gordon Cooper - 24-October-2000
Entity Tax Regime - 24-October-2000
Entity taxation - 20-October-2000
New System adopted without debate: Option 2 - the debate - 01-October-2000
Tax reform: non-commercial losses - 01-September-2000
Company and trust tax changes: wider strategic implications and current state of play - 01-September-2000
Capital Gains Tax - 26-May-2000
Catch 22: taxing of capital gains - 30-March-2000
Tax reform: "don't panic" - 01-March-2000
CGT and small business relief - 18-February-2000
The Ralph Review of Business Taxation: the government response to the Ralph Report: an initial overview - 01-November-1999
The Government's response to the Ralph Review of Business Taxation: an initial overview - 01-November-1999
Entity taxation: taxing trusts as companies - 15-October-1999
Entity Taxation: Taxing trusts as companies - 15-October-1999
The government response to the Ralph Report: an initial overview - 12-October-1999
CGT - Ralph Report - 05-October-1999
The Government response to the Ralph Report: an initial overview - 30-September-1999
The government response to the Ralph Report: an initial overview - 29-September-1999
The Government response to the Ralph Report: an initial overview - 28-September-1999
The Ralph Review: The Government's Response - an overview - 13-August-1999
Tax Reform - Entity taxation, consolidation regime & CGT - 13-August-1999
Tax reform : entity taxation, consolidation regime and CGT - 01-August-1999
CGT update - 14-May-1999
The Tax Reform Process: the Taxation Institute's Perspective - 07-May-1999
Damned if you do and damned if you don't: entity taxation - 06-May-1999
The future of CGT - 12-November-1998
In practice: A goodwill arrangement - 01-November-1998
Paying the repair bills: what costs are deductible - 01-August-1998
Imputation and company distributions - 15-May-1998
Imputation/company distributions - 15-May-1998
New rules for franked dividends - 07-May-1998
Dividend streaming and trusts - 07-May-1998
Implications for small business - 02-April-1998
Small Business Rollover CGT Relief - 29-July-1997
Small business CGT relief - 18-March-1997
Business/partners succession planning - 14-August-1996
Australian tax update - 28-March-1996
Role, structure and regulation of the tax profession in OECD countries - 01-November-1994
Offshore banking units: "OBUs" - only barely useable? - 01-February-1994
Offshore banking units: "OBUs" - only barely useable. Summary - 01-February-1994
Education: practical tax series for tax agents - 01-April-1993
The role of the tax profession in practice - 01-January-1993
Capital gains and tax developments - 01-January-1993
Professional standards: TIA takes the lead - 01-December-1992
Liability: self-assessment and the tax agent - 01-July-1992
Depreciation developments: damp squib, ho hum... - 01-May-1992
Tax audits - 01-January-1992
CGT implications of business incorporations - 01-June-1991
Easing the burden. Incorporation of a professional practice - 01-July-1990
Repairs, improvements & depreciation - 01-January-1990
Calculating the chargeable gain/loss - 01-May-1987
Calculating the chargeable gain/loss - 01-May-1987
Capital gains tax - specific problem areas - 01-January-1987
Capital gains tax: practical aspects of business and asset reorganisations - 01-January-1986

Click here to expand/collapse more articles by Gordon S COOPER.

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