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Small Business CGT Concessions - A Little Ray of Sunshine

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Published on 01 Aug 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The New Business Tax System (Capital Gains Tax) Bill 1999 received the Royal Assent on 10 December 1999 and has now been enacted. This gives effect to the streamlining and extension of the small business CGT concessions that was a key feature of the recommendations of the Ralph Review.

Author profile

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 29 May 2019
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