John Minas

Monash University

23 Innovation Walk

Wellington Road

Clayton, Victoria 3800

Australia

SCHOLARLY PAPERS

11

DOWNLOADS

1,209

SSRN CITATIONS

2

CROSSREF CITATIONS

4

Scholarly Papers (11)

1.

Australia’s 50% CGT Discount: Policy Oversight?

Australian Tax Forum, 35(1) : 88 – 107, 2019, Griffith University Law School Research Paper Forthcoming
Number of pages: 5 Posted: 10 Apr 2020 Last Revised: 26 May 2020
John Minas and Brett Freudenberg
Monash University and Griffith University - Griffith Business School
Downloads 358 (162,972)

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CGT, Discount, Australia, Tax, Policy

2.

Taxing Personal Capital Gains in Australia: An Alternative Way Forward

Australian Tax Forum, Vol. 30, 2015
Number of pages: 27 Posted: 18 Dec 2015
Chris Evans, John Minas and Youngdeok Lim
University of New South Wales, Monash University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 305 (193,378)

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3.

Reforming Australia’s 50 per Cent Capital Gains Tax Discount Incrementally

16(1) eJournal of Tax Research 317-339 (2019), Griffith University Law School Research Paper No. 19-02
Number of pages: 27 Posted: 21 Mar 2019 Last Revised: 09 May 2019
Brett Freudenberg and John Minas
Griffith University - Griffith Business School and Monash University
Downloads 133 (413,614)

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capital gains tax, CGT, discount, tax reform, Australia

4.

Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment - Possible Lessons for Canada

Canadian Tax Journal/Revue fiscale canadienne, Vol. 69, No. 4, 2021, pp. 1213-1230
Number of pages: 18 Posted: 19 Feb 2022
Monash University, UNSW Australia Business School, School of Accounting, University of New South Wales and University of Montreal
Downloads 98 (517,582)

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Capital gains, tax policy, comparative studies, rates, Australia, Canada

5.

The Income Tax Treatment of Housing Assets: An Assessment of Proposed Reform Arrangements

AHURI Final Report No. 295, Australian Housing and Urban Research Institute Limited, Melbourne, doi:10.18408/ahuri-8111101; ISBN: 978-1-925334-59-3
Number of pages: 74 Posted: 13 Mar 2018
University of Nottingham - School of Economics, Curtin University - Curtin Law School, Monash University, Curtin University - Centre for Research in Applied Economics and University of Sydney Business School
Downloads 92 (539,252)
Citation 2

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negative gearing, capital gains tax, private rental housing, urban policy, taxation, real estate investment, housing policy, australia

6.

Small Business Restructure Roll-Over: In Need of Its Own Restructure?

(2022) Australian Tax Forum 37(1) : 105 – 145
Number of pages: 6 Posted: 13 Apr 2022
Griffith University, Griffith University - Griffith Business School and Monash University
Downloads 77 (599,590)

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small business, restructure, roll-over relief, CGT, Australia

The Impact of Tax Rate Changes on Capital Gains Realisations: Evidence from Australia

Australian Tax Forum, Vol 33, No 4, pp 635-666 (2018)
Number of pages: 32 Posted: 23 Mar 2021
John Minas, Youngdeok Lim and Chris Evans
Monash University, UNSW Business School and University of New South Wales
Downloads 67 (657,472)

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The Impact of Tax Rate Changes on Capital Gains Realisations: Evidence From Australia

Australian Tax Forum, Vol. 33(4), 2018
Number of pages: 32 Posted: 17 Jan 2019
John Minas, Youngdeok Lim and Chris Evans
Monash University, UNSW Australia Business School, School of Accounting and University of New South Wales
Downloads 1 (1,252,039)
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8.

How Good Is Your Business Structure? A Survey of Australian SME Advisors

Journal of Australasian Tax Teachers Association 18(1), 84-136, 2023
Number of pages: 57 Posted: 16 Feb 2024
Griffith University, Griffith University - Griffith Business School, Monash University and Griffith University
Downloads 46 (766,670)

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business structure, small and medium enterprises, trading company, trading trust; discretionary trust, tax consolidated group

9.

Liability for False Imprisonment and Judicial Immunity in Australia's Federal Court System

Allison S and J Minas, 'Liability for False Imprisonment and Judicial Immunity in Australia's Federal Court System' (2024) 83(1) Cambridge Law Journal 33. Open access at https://doi.org/10.1017/S0008197324000138.
Number of pages: 3 Posted: 30 May 2024
Simon Allison and John Minas
Curtin University - Curtin Law School and Monash University
Downloads 12 (1,076,228)

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tort, judicial immunity, false imprisonment

10.

The Abandoned Education Cap Policy: Public Participation in Tax Reform Consultation

Australian Tax Forum, Vol. 30, 2015
Number of pages: 34 Posted: 23 Apr 2015
University of Tasmania, University of Tasmania, University of Tasmania and Monash University
Downloads 11 (1,087,413)
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11.

Title Page and Article Information Using the Four Quadrant Model of Think/Feel/Fast/ Slow to Understand the Decision-Making of Self-Managed Superannuation Fund Trustees

Number of pages: 45 Posted: 18 Sep 2024
affiliation not provided to SSRN, Edith Cowan University, Monash University and University of Tasmania
Downloads 9 (1,109,423)

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SMSF, Investment decision-making, Behavioral finance, Dual process, Individual investor