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Life after Ralph - CGT reforms

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Published on 12 Nov 99 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

On 21 September 1999 the Government's announced response to the Ralph Report (Review of Business Taxation - A Tax System Redesigned, July 1999). The package contained a number of surprises for individual investors, small business and business generally. Perhaps the biggest surprise is the 50% concession for individuals together with the extension of the 50% goodwill exemption to all active assets.

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Geoff PETERSSON
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This was presented at The New Business Tax System - Life after Ralph .

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Individual sessions

Corporate & Small Business Reforms

Author(s):  Ian CRISP

Materials from this session:

Anti avoidance measures : case studies

Author(s):  Jocelyne BOUJOS,  Daniel VELTHUIS

Materials from this session:

Corporate and small business reforms: case studies

Author(s):  Wally BOROVAC,  Janine LANIGAN

Materials from this session:

Anti Avoidance Measures

Author(s):  Richard NORTON

Materials from this session:

CGT Reforms

Author(s):  Geoff PETERSSON

Materials from this session:

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