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Australia

In: Capital Gains Taxation

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  • Ann O’Connell

Abstract

This chapter examines the tax treatment of capital gains in Australia. It explains the history of the Australian capital gains tax, its basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; Australia; tax system design

Suggested Citation

  • Ann O’Connell, 2017. "Australia," Chapters, in: Michael Littlewood & Craig Elliffe (ed.), Capital Gains Taxation, chapter 4, pages 113-140, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:16414_4
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    Keywords

    Economics and Finance; Law - Academic;

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