Published on 01 Dec 15
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This article proposes the abolition of the 50% capital gains tax (CGT) discount for personal taxpayers and its replacement with a non-cumulative annual tax-free threshold for the taxation of capital gains. This reform, it is argued, would considerably enhance the equity, efficiency and simplicity of the Australian CGT regime, as well as providing a positive revenue outcome for the Treasury.
John is a Lecturer in the Tasmanian School of Business and Economics, University of Tasmania and is undertaking a PhD in the School of Taxation and Business Law (incorporating Atax) at the Australian Business School, UNSW, Australia.
Current at 1 March 2015
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
01 October 2016
Youngdeok is a Senior Lecturer, UNSW Business School, UNSW Australia.
Current 1 December 2015