Dabner, Justin (1991) Capital gains tax: a fallacy unfolds. Taxation in Australia, 25 (9). pp. 673-677.

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Abstract

Recent judicial pronouncements on CGT have uncovered some major fallacies generated by the Federal Treasurer's statement of 19 September 1985 - not least, the author suggests, the need for the CGT legislation itself.

Item ID:	32700
Item Type:	Article (Scholarly Work)
ISSN:	0494-8343
Date Deposited:	01 Dec 2017 00:51
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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