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Getting the best from the CGT concessions
Published on 15 Feb 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Using a case study approach, this seminar paper will provide an overview of the recent fundamental CGT changes and will consider the following issues:
- The qualifying conditions to access the concessions
- The practical application of the concessions
- The implications for differing business entities
Author profile
Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 27 October 2020
Individual sessions
Small Business - Big Concessions
Author(s): Chris EVANSMaterials from this session:
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