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The CGT implications of Ralph
Published on 28 Feb 00 by TASMANIAN DIVISION, THE TAX INSTITUTE
This paper evaluates the impact of the Ralph Review and subsequent Government announcements and legislation on the CGT regime; in the light of the Government's responses to the Ralph Review recommendations contained in the Treasurer's Press Releases dated 21 September 1999 and 11 November 1999 .
Author profile
Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 27 October 2020
This was presented at Preparing for the big 3 - GST, RBT and superannuation .
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Small business CGT concessions and the simplified tax system
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The new trustee investment rules SLAB 4
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