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.
Gordon S COOPER
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008 Current at 11 May 2009
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