Published on 02 Feb 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper considers the impact of the Ralph Report on planning for capital gains tax. It covers investment and trusts, and discusses whether to buy assets in trusts and equally importantly whether assets held in trusts should be taken out of the trust prior to 1 July 2001.
Les Szekely BA LLM FTIA first worked as a solicitor and then taught commercial and revenue law at the
University of NSW and then at Sydney University. Les joined Horwath in 1984 as a Senior Tax Manager
and became a Tax Partner in 1987. Following the recent merger between Horwath and Deloitte, Les
became Director of Taxation, Deloitte Growth Solutions. For nearly 20 years his professional career has
been dedicated entirely to tax consulting for cross border transactions, business reorganisations,
mergers and acquisitions. Les has been extensively published in CCH, Rydges, IBFD and Information
Australia on both domestic and international issues.
Current at 5 February 2009
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