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Ralph Committee - CGT implications

Published on 08 Jul 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation outlines Capital Gains Tax reform : Ralph Committee Strategy; Indexing and averaging; 30% CGT rates; Stepped CGT rates; $1,000 annual exemption; and Script for script rollover; Concessions and small business rollovers; Capital losses; Black hole costs; Consolidation regime; and Lamesa fix.

Author profile

Michael Hennessey CTA
Michael is a Partner at EY Brisbane with 28 years experience. He has been involved in a number of significant merger and acquisitions and joint venture structuring transactions, as well as providing ongoing tax advice and tax compliance services to local and international clients. - Current at 30 April 2015
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This was presented at CGT Intensive .

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Individual sessions

Ralph Committee - CGT Implications

Author(s):  Michael HENNESSEY

Materials from this session:

CGT Under TLIP

Author(s):  Susan YOUNG

Materials from this session:

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