The presentation topic is Capital gains tax and the points mentioned below are to be used.
? Identification of Capital gains tax and an outline/overview of the tax
? Critical analysis of whether the capital gains tax is a good tax when ranked against the indicators of a good tax design i.e. how does this rank against simplicity etc. In particular, you must determine whether the design of the tax meant it could be easily avoided
? State explicitly whether the indicators of good tax design are present