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CGT - the new regime

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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.
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Published on 12 Mar 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper goes through section by section the Taxation Law Improvement Bill (No1) 1998. This Bill refers to capital gains and capital losses and Part IIIA.

Author profile

Barbie Chiro CTA
Barbie Chiro FTIA is National Tax Partner at Walker Wayland. Barbie specialises in taxation planning and advice for small business. Her main areas of interest are in matters relating to capital gains tax, trusts, superannuation, and business succession planning. - Current at 20 August 2008
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CGT - the new regime

Author(s):  Barbie CHIRO

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Small business rollover relief and exemption

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