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.
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