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Taxing Personal Capital Gains in Australia: An alternative way forward


Evans, C and Minas, J and Lim, Y, Taxing Personal Capital Gains in Australia: An alternative way forward, Australian Tax Forum, 30, (4) pp. 735-761. ISSN 0812-695X (2015) [Refereed Article]

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Copyright 2015 Australian Tax Forum

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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.

Item Details

Item Type:Refereed Article
Research Division:Law and Legal Studies
Research Group:Commercial law
Research Field:Taxation law
Objective Division:Law, Politics and Community Services
Objective Group:Justice and the law
Objective Field:Law reform
UTAS Author:Minas, J (Dr John Minas)
ID Code:103296
Year Published:2015
Deposited By:TSBE
Deposited On:2015-10-02
Last Modified:2017-10-30

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