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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:

Prof Robert Deutsch CTA
Bob is a Deputy President with the Administrative Appeals Tribunal and a Professor Of Taxation in the Australian School of Business at the University of New South Wales. He is a former Director of the Atax program and has over 30 years legal and tax experience. Prior to his appointment with Atax, Bob was a Tax Partner with Mallesons Stephen Jaques. He was also previously a Senior Lecturer in Law at the University of Sydney and has written widely, especially in the area of international tax. Current at 16 November 2012 Click here to expand/collapse more articles by Robert DEUTSCH.

This was presented at Capital Gains Tax Intensive Retreat.

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