The Resource CGT - mature adult or unruly adolescent?

CGT - mature adult or unruly adolescent?

Label
CGT - mature adult or unruly adolescent?
Title
CGT - mature adult or unruly adolescent?
Creator
Subject
Language
eng
Summary
This paper reflects on why the Australian capital gains tax (CGT) provisions were introduced and considers how they have impacted upon taxpayers and tax practitioners. It argues that there has been progress in removing some of the inconsistencies and anomalies in the CGT regime, but that a number of problems still exist. The papers explores a variety of technical areas that are still problematic, including issues surrounding the grandfathered status of pre-CGT assets, technical difficulties with the operation of the small business concessions, and problems relating to the application of the CGT provisions to trusts
Citation source
In: Australian tax forum. - Sydney. - Vol. 20 (2005),
http://library.link/vocab/creatorName
Evans, C
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • grandfather clause
  • trust
  • concession
Label
CGT - mature adult or unruly adolescent?
Instantiates
Publication
Label
CGT - mature adult or unruly adolescent?
Publication

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      52.37366609999999 4.9336932
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