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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 27 Feb 08 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 - what does it all mean?
  • same asset and replacement asset roll-overs
  • an overview of the general exemptions
  • an overview of the main residence exemption
  • an overview of the general discount concession
  • an overview of the small business concessions
  • case study.

Author profiles

Dean Martinelli
Dean is a Senior Manager with PricewaterhouseCoopers - Current at 27 February 2008
Lisa Tassone
Lisa is a Senior Consultant with PricewaterhouseCoopers. - Current at 27 February 2008

 

This was presented at Back to Basics .

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Individual sessions

Foundation of Australian tax law

Author(s):  Simon TUCKER

Materials from this session:

Capital gains tax basics

Author(s):  Dean MARTINELLI,  Lisa TASSONE

Materials from this session:

An introduction to FBT

Author(s):  Greg KENT

Materials from this session:

GST fundamentals

Author(s):  Cheryl SEDUN

Materials from this session:

Taxation of entities

Author(s):  Travis FEGAN

Materials from this session:

Taxation of individuals

Author(s):  Eleanor MOFFAT

Materials from this session:

Further details about this event:

 

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