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Capital gains tax basics paper

Member Price: $57.00
Non Member Price: $75.00

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 17 Mar 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the general rules - when is a gain on revenue account or a capital gain?
  • CGT assets, CGT events, capital proceeds and cost bases
  • general exemptions and concessions
  • same asset and replacement asset roll-overs
  • case study (focussing on scrip for scrip roll-overs).

Author profiles

Jason Barnes CTA
Angela Bryce, CTA, is a Client Director in the International Tax Group at Pitcher Partners. She has over 15 years’ experience providing International and Employment Tax advice for a range - 15 - VIC Tax Forum Presenters of clients, including high net worth individuals and families, listed entities and large private groups. Angela is a member of Chartered Accountants Australia and New Zealand and is a Chartered Tax Advisor (CTA). - Current at 18 April 2024
Click here to expand/collapse more articles by Jason BARNES.
Julian Roberts
Julian is a Solicitor with Mallesons Stephen Jaques. - Current at 01 October 2010
Click here to expand/collapse more articles by Julian ROBERTS.

 

This was presented at Back to Basics – An Introductory Seminar for Aspiring Tax Professionals .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taxation of individuals

Author(s):  Paul RUBINSTEIN,  Samantha WOON

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GST fundamentals

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An introduction to FBT

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Capital gains tax basics

Author(s):  Jason BARNES,  Julian ROBERTS

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