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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 Click here to expand/collapse more articles by Michael HENNESSEY.
 

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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