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An Analysis of the Operation of Concessions and Exemptions Available Within Australia’s Capital Gain Tax Regime from a Tax Complexity Perspective
thesis
posted on 2019-07-02, 02:54 authored by BARNALI BANERJEEThis thesis examines the complexities within the Australian Capital Gains Tax (CGT) regime and its impact on taxpayers, tax practitioners and the revenue authority regarding compliance, implementation and administration of the CGT provisions. It applied a tax complexity model to identify complexities within CGT grandfathering provisions and small business CGT concessions and emphasised the need to enhance the management of the complexity of Australian CGT concessions and exemptions; so that, these provisions are easier to comprehend, comply and administer.