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Ralph Report - CGT

Published on 05 Oct 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The proposed changes to the CGT regime generally are to be welcomed. This paper endeavours to provide an outline of the CGT changes proposed by the Government, and tries to illustrate the practical implications. It considers the topics of : general changes, individuals, superrannuation funds, companies and trusts, partnerships, capital losses, small business concessions, scrip for scrip roll-over relief, depreciable assets, venture capital, and international.

Author profile:

Gordon S COOPER
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008 Current at 11 May 2009 Click here to expand/collapse more articles by Gordon S COOPER.
 

 

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Ralph report - small business

Author(s):  Roan FRYER

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Overview of the Ralph Report and the government response

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