CGT: a journey of discovery

Member Price: $22.00
Non Member Price: $28.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Jun 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An outline of the important changes to CGT to take affect on 1 July 1998, which all practitioners should be aware of.

Author profiles

David Cominos

David is a tax partner with Clayton Utz Brisbane and has been involved in structuring, documenting and advising upon many forms of purchase and sale of business interests. He is a member of the State Council and National Technical Committee of the Taxation Institute and the National CGT Liaison Committee. - Current at 06 March 2003

More by David COMINOS

The Birth seminar paper - 04-April-2003
Structures for business and investments - 14-March-2002
Business Structuring Issues - The Birth - 13-July-2001
Buying and Selling Business Interests - 11-April-2001
Goods and services tax: the conceptual framework - 01-October-1999
Capital gains tax: the TLIP rewrite - 01-June-1998
Recent Changes relating to Section 160 ZZS - 13-June-1997
Taxation of company groups - 01-August-1996
Property development - 24-May-1996

Click here to expand/collapse more articles by David COMINOS.

Geoff PETERSSON

More by Geoff PETERSSON

Capital Gains Tax 2000/2001 - 27-July-2000
Capital Gains Tax 2000/2001 - 13-July-2000
Capital gains tax update - 14-June-2000
CGT Q & A: CGT for small business - 30-March-2000
Tax analysis: The New Business Tax System: life after Ralph CGT reforms - 01-February-2000
Life after Ralph - CGT reforms - 12-November-1999
The Tax Package: Your practice and GST; the Common entity system; the Good news guide; What we think of the package; How they took notice - 01-September-1998
Capital gains tax: the TLIP rewrite - 01-June-1998
The CGT rewrite: general principles of the rewrite - 02-April-1998
Commentary - 01-June-1997
Out of the Red: Foreign exchange - the ERA decision - 01-March-1997
The Prescribed Payments System (PPS) & the Reportable Payments System (RPS) - 28-February-1996

Click here to expand/collapse more articles by Geoff PETERSSON.

Kenneth Spence CTA-Life

Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 23 August 2016

More by Ken SPENCE

Consolidations – Where is it all up to and what does it mean? paper - 26-October-2016
The evolution of corporate taxation – A work in progress - 01-October-2016
The evolution of corporate taxation - A work in progress paper - 02-March-2016
Surgery with anaesthetics: mergers and acquisitions taxation - 01-June-2015
M&A taxation: Roasting old chestnuts paper - 18-March-2015
Tax consolidation – Practical issues in the current law paper - 09-October-2014
Corporate M&A - Implications of the new consolidation changes paper - 14-March-2012
Consolidation developments: The use of “tax cost setting amount” – The never-ending saga paper - 10-February-2011
Tax consolidations: Issues for late adopters and SMEs paper - 15-October-2010
Preliminary analysis of The Board of Taxation position paper "post implementation review into certain aspects of the consolidation regime" paper - 14-October-2010
Legislative changes – ACA related amendments paper - 08-May-2009
Consolidation: Legislative changes (Part A) – ACA related amendments paper - 01-May-2009
Tax consolidation for corporate groups - Examples with solutions paper - 02-April-2009
Tax Consolidation For Corporate Groups - Examples with solutions paper - 02-April-2009
Tax treatment of liabilities – The unexplored parallel universe paper - 12-March-2009
Tax consolidations for corporate groups–“Getting on board” paper - 28-November-2008
Consolidation - round table discussion paper - 12-October-2007
Editorial message: Tax consolidation — sharpening a cutting-edge reform - 01-August-2007
Tax consolidation — Government announcements yet to be legislated - 01-August-2007
New CGT exposures and exemptions for non-residents paper - 17-March-2007
The pending taxation of financial arrangements regime - practical analysis paper - 06-October-2006
'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper - 25-August-2006
Re-targeting capital gains tax for non-residents:Proposed Division 855 - 'Winners and Losers' - 01-August-2006
Tax advisings in practice - where is the line to be drawn and how do you draw it? paper - 06-October-2005
It's important to start by getting your As and Bs right: capital benefit schemes paper - 17-March-2005
Consolidation and Exits - the other end of the food chain - 01-October-2004
Consolidation and Exits - the other end of the food chain Part I - 01-August-2004
The other end of the food chain - Consolidation and Exits: summary charts - 01-August-2004
Consolidation for SMEs convention paper - 18-October-2003
The New World of Consolidation: Overview of Commercial and Technical Implications seminar paper - 11-June-2003
Business consolidations for tax effectiveness - 17-May-2002
Consolidations: large business - 14-March-2002
Implications of the Entity Tax and Consolidation RBT Changes - 01-December-2000
Implications of the Entity Tax & Consolidations RBT Change - 09-November-2000
Corporate tax in transition - 18-April-2000
Scrip-for-scrip roll-over relief : "a great idea but..." - 21-March-2000
The Ralph Report: Specific corporate and trust group issues: consolidations and losses - 01-November-1999
Tax Losses & Consolidations Workshop - 27-October-1999
Issues and agendas - 01-December-1998
Capital gains tax: the TLIP rewrite - 01-June-1998
An ace up whose sleeve?: the 1998 Federal Budget: issues that are emerging - 29-May-1998
Issues and agendas - 01-May-1998
Issues and agendas - 01-April-1998
Tax in review: Painting over the cracks - 01-September-1997
Corporate structure and reorganisation - 30-May-1997
Out of the red: Corporate grouping: For richer or poorer, better or worse ; Tax practice: The remedies of administrative law - 01-October-1996
Commercial debt: unforgiven implications - 01-April-1996

Click here to expand/collapse more articles by Ken SPENCE.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.

CGT: a journey of discovery

Author profiles

David Cominos

More by David COMINOS

Geoff PETERSSON

More by Geoff PETERSSON

Kenneth Spence CTA-Life

More by Ken SPENCE

Copyright Statement

Copyright Statement

Explore

Membership

Social