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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.

Author profile:

Robert (Bob) Deutsch is the KPMG Professor of Taxation in the Atax program, UNSW and a Director with KPMG, Chartered Accountants. He is also a former director of the Atax program. He has over 15 years legal and tax experience and, immediately prior to his appointment with Atax, Bob was a tax partner with Mallesons Stephen Jaques. Previously, he was a Senior Lecturer in Law at the University of Sydney.
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This was presented at Capital Gains Tax Intensive Retreat .

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