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TLIP: the impact of the new CGT regime on companies, company groups and shareholders

Published on 08 Oct 98 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered include:

  • the new corporate CGT events
  • the new corporate CGT Special Topics - rollovers, share value shifting, changes in majority underlying interests, public company ownership tests and mergers
  • worked examples of the new provisions.

Author profile

Christopher Bevan CTA
Chris is Barrister Wentworth Chambers. - Current at 12 April 2017
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This was presented at Tax Law Improvement Project .

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TLIP: The corporate capital gains tax rewrite

Author(s):  Christopher J BEVAN

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