CAPITAL GAINS TAX IN THE PETROLEUM INDUSTRY.

被引：0

作者：

Breckenridge, S. ^{[1
]}

机构：

[1] KMG Hungerfords, Sydney, Aust, KMG Hungerfords, Sydney, Aust

来源：

APEA journal | 1986年 / 26卷 / pt 1期

关键词：

OIL FIELDS - Australia - OIL WELL PRODUCTION - Taxation;

D O I：

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中图分类号：

学科分类号：

摘要：

Federal Labor Government has announced its intention to incorporate into the Australian fiscal scene a capital gain tax. The tax is to be levied at marginal and corporate income tax rates on 100 per cent of inflation adjusted gains realised on assets acquired on and after 20 September 1985. There are substantial areas of uncertainty in the capital gains tax proposals generally, and in particular as they relate to the petroleum industry. The capital gains tax proposals outlined to date deal, superficially, with basic and very tangible property.

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