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Capital Gains Tax Conference
Published on 12 Jun 1997 | Took place at Brisbane Hilton, Brisbane, QLD
Topics covered include: Principal place of residence; Value shifting; Recent changes relating to Section 160 ZZS; Small business rollovers.
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Individual sessions
Principal Place of Residence
Author(s):
Jane MADDEN
Topics covered include: Defining principal residence and circumstances where exemption arises; Home office in principal residence; Short term letting; Adjacent land; Apportionment procedures; Construction and acquisition of principal residence; Principal residence passing through deceased estates.
Materials from this session:
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Value Shifting
Author(s):
James PETERSON
Can the provisions of Div 19B apply to structures other than companies?; What is the relationship between the provision of Div 19B and the other provisions of the ITAA?; Can the provisions of Div 19B be triggered even though the parties do not intend any tax benefit to be derived by any party?
Materials from this session:
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Recent Changes Relating to Section 160 ZZS
Author(s):
David COMINOS
Section 160 ZZS now has a permanent role in the application of the CGT provisions in relation to both public and private entities.
Materials from this session:
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Rollovers - Small Business
Author(s):
Peter J MCKNOULTY
Materials from this session:
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