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The new CGT regime

Published on 02 Mar 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper focuses on the changes by the TLIP (Taxation Law Improvement Project) team and their practical implications. It also identifies potential changes which may not have been intended by the team, but as result of the new wording, a new meaning could be given to the provisions.

Author profile

Timothy Sandow CTA
Tim is an experienced tax professional with 25 years in the ‘Big 4’ (including 13 years as a Tax Partner at KPMG), he provides income tax related advice to a variety of private and large public companies as well as multi-nationals. In particular, Tim has advised many companies on mergers & acquisitions, tax governance, corporate tax, international tax, and employment tax issues, always maintaining a focus on practical commercial advice. One of Tim’s key skills is understanding complex tax issues and communicating these in a practical way enabling CFO’s, Boards and Business Owners to focus on the key opportunities and risks when making business decisions. Tim is currently the SA representative on the National Board of The Tax Institute. - Current at 15 May 2019
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