The Interaction between Capital Gains Tax and the Main Residence Exemption

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Published on 01 May 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A discussion of the CGT provisions in Part 3-1 of the Income Tax Assessment Act 1997, with important consequences for homeowners.

Author profile

Dr Fiona Martin CTA

Fiona is a Professor of Taxation and Business Law School of Taxation & Business Law UNSW Business School University of New South Wales. - Current at 29 May 2019

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The Interaction between Capital Gains Tax and the Main Residence Exemption

Author profile

Dr Fiona Martin CTA

More by Fiona MARTIN

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