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Tax Law Improvement Project: capital gains tax ("CGT") roll-over relief legislation

Published on 02 Apr 98 by THE TAX INSTITUTE

A review of the key rollovers - what is there/what isn't there!; Overview comparison of the old and the new; Detailed examinations of Divisions 122, 124 and 126 with special emphasis on division 122A and 126B of the Tax Law Improvement Bill (no.2) 1997.

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Prof Robert Deutsch CTA
Professor Bob Deutsch is Deputy President with the Administrative Appeals Tribunal and Head of Education at the Tax Institute. He has written and taught widely in many areas of taxation law and related disciplines. - Current at 30 August 2017
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This was presented at Capital Gains Tax Intensive Retreat .

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Implications for Small Business

Author(s):  Gordon S COOPER

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General Principals of the Rewrite

Author(s):  Geoff PETERSSON

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