Full Record

The Ralph reforms and the CGT rate
Record ID:
26457
Format:
LIJ Article
Year:
2000
Author:
Hanegbi, Rami ;
Source:
LIJ (2000) 74 No 7
Date_of_entry:
11/08/2000
Legislation:
115-15, s 115-25(3), s 115-40, s115-45, s 115-50
Notes:
Discussion of the Ralph Report (A Tax System Redesigned), specifically the 50% discount on capital gains tax (CGT). Headings include discounting of CGT, entities eligible, eligible events, minimum time assets must have been held, loss of indexation and averaging, and calculating a net capital loss or gain
Section:
Articles
Month:
August


Item Availability
Item Availability
Similar Items
Similar Items
Author:
Morgan, John ;
Year:
1996
Subject:
Capital Gains Tax ; Capital Losses ; Compensation ; Damages ; Tuite v Exelby 93 ATC 4293 ; Carborundum 93 ATC 4424 ;
Author:
Dahn, Sue ;
Year:
2010
Author:
Green, David ;
Year:
1991
Author:
de Wijn, John ;
Year:
1991
Subject:
Capital Gains Tax ; Damages ; Litigation ; Hepples v. F.Commissioner of Taxation 90 A.T.C. 4497 ; Kirby v. Thorn E.M.I. [1988] 1 W.L.R. 445 ; Forbes v. N.S.W. Trotting Club Ltd. (1979) 143 C.L.R. 242 ; Nokes v. Doncaster Amalgamated Collieries Ltd. [1940] A.C. 1014 ; Tolhurst v. The Associated Portland Cement Manufacturers (1900) Ltd. [1902] 2K.B. 660 ; Bruce v. Tyley (1916) 21 C.L.R. 277 ; Rapistan Canada Ltd. v. Minister of National Revenue (1974) 48 D.L.R. (3d)613 ; F.Commissioner of Taxation v. United Aircraft Corporation (1943) 68 C.L.R.525 ; National Provincial Bank Ltd. v. Ainsworth [1965] A.C. 1175 ; Cullen v. Trapell (1980) 146 C.L.R. 1 ;
Author:
Riordan, Tony ; Buchler-Rosinski, John ;
Year:
1991
Author:
Neilson, Tim ;
Year:
1991
Subject:
Capital Gains Tax ; Hepples' v. Federal Commissioner of Taxation (90 A.T.C. 4479) ; Macaura v. Northern Assurance Co. [1925] A.C. 619 ; Borland's Trustee v. Steel [1901] 1 Ch 279 ; Tallerman & Co. Pty. Ltd. v. Nathan's Merchandise (Vic.) Pty. Ltd. (1957) 98C.L.R. 93 ; White v. Bristol Aeroplane Co. Ltd. [1953] Ch 65 ;
LIV Social
Footer