Australia experienced a major reduction to the rate at which capital gains are taxed on the introduction of the “50 …

") regimes in some other parts of the world. But to a greater extent they highlight inconsistencies and contradictions, both … (the United Kingdom, Ireland, the U.S.A., Canada, New Zealand and Australia) have taxed capital gains (or, in the case of …

develop a simpler CGT regime in Australia. These include the phasing out of the "grandfathering" exemption together with the … introduction of an annual exempt amount, and the rationalisation of business concessions in Australia. More importantly, the paper …

The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes … were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term … a capital gains tax liability for non-residents was similar in both countries. Australia changed course just over a …

dealing with the taxation of capital gains in Australia. It is argued that his Honour’s contribution in these cases has been …

developed economies in recent decades. Australia, in 1985, was one of the last of the Organisation for Economic Development and …

This article compares the preferential tax treatment of capital gains in Australia and in Canada, with a view to … aspects of the taxation of capital gains in Australia might be considered cautionary from the Canadian perspective. The …