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- Small Business CGT Concessions - A Little Ray of Sunshine
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 15 September 2017More by Chris EVANS
- Mitigating VAT compliance costs – A developing country perspective - 01-July-2017
- The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners’ perspective - 01-October-2016
- Taxing personal capital gains in Australia: An alternative way forward - 01-December-2015
- Are your affairs CGT small business concession ready? paper - 28-August-2014
- Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - 01-May-2014
- Personal taxpayer compliance costs: Recent evidence from Australia - 01-April-2014
- An evaluation of the contribution of Justice Hill to the provisions for the taxing of capital gains in Australia - 01-June-2013
- Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect paper - 23-May-2013
- Foreigners don't vote: the removal of the CGT discount for non-residents. - 07-May-2013
- The rise and rise of tax compliance costs for the small business sector in Australia - 01-August-2012
- Tax reform and ‘rough justice’: Is it time for simplicity to shine? - 01-April-2012
- Tax policy simplification: An evaluation of the proposal for a standard deduction for work related expenses - 01-December-2011
- Managing tax system complexity: Building bridges through pre-filled tax returns - 01-July-2010
- Tax reviews in Australia : before and after Henry. - 08-October-2009
- Living with capital gains (and losses): topical issues paper - 14-August-2009
- Yearning for earnout certainty - 01-June-2008
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- Towards systemic reform of the Australian personal income tax - 01-April-2007
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- CGT small business changes from the budget paper - 15-March-2007
- Personal income tax reform in Australia: The way forward - 01-July-2006
- CGT - Mature Adult or Unruly Adolescent? - 01-April-2005
- CGT - mature adult or unruly adolescent? paper - 17-March-2005
- Taxing personal capital gains in Australia: causes of complexity and proposals for reform - 01-July-2004
- A CGT Survival Guide seminar paper - 15-June-2004
- Cedric Sandford (1924-2004) - Gentleman and Scholar - 01-April-2004
- In with the new, out with the old? - 01-May-2003
- The impact of Cedric Sandford on the Discipline of Tax Compliance Costs - 01-October-2002
- Continuous CGT Planning - 24-May-2002
- Assessing the potential compliance costs/benefits of the tax value method - 01-January-2002
- Taxing Capital Gains: One Step Forwards or Two Steps Back? - 01-January-2002
- CGT Small Business Concessions / Discount - 03-May-2001
- Getting the best from the CGT concessions - 15-February-2001
- Capital Gains Tax - "Choosing the Right Course" - 21-October-2000
- CGT After Ralph- The New Regime - 01-June-2000
- The new regime: CGT after Ralph - 01-June-2000
- Tax compliance costs: research methodology and empirical evidence from Australia - 01-June-2000
- The CGT implications of Ralph - 28-February-2000
- The CGT implications of Ralph - 15-February-2000
- CGT after Ralph - the new regime - 28-January-2000
- CGT after Ralph- the new regime- Indicative solutions to the case study - 28-January-2000
- Small Business Roll-overs and Exceptions - 16-July-1999
- Small business rollovers and exemptions - 16-July-1999
- CGT the case study way: creative rollovers - 24-March-1999
- The Australian capital gains tax: rationale, review and reform - 01-July-1998
- Rolling the dice with CGT - 29-May-1998
- Rolling the dice with CGT - 29-May-1998
- CGT update including TLIP - 15-May-1998
- CGT update including TLIP - 15-May-1998
- Taxation compliance costs: some recent empirical work and international comparisons - 01-January-1998
- Small business CGT roll-over relief: is the packaging of qualifying conditions a gangrene-inducing tourniquet or a necessary bandage? - 01-October-1997
- Compliance costs and taxation impact statements - 01-January-1997
- Tax in review: rollover relief! - 01-June-1996
Click here to expand/collapse more articles by Chris EVANS.
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