shopping_cart

Your shopping cart is empty

The new CGT regime

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 02 Mar 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The new CGT regime came into operation on 1 July 1998. This paper summarises the structure of the new CGT regime, and aims to provide a "road map" to guide practitioners through the new provisions. This is done by reference to a practical four step process : 1 Identify the potentially relevant CGT events, 2 Check whether an exception or general exemption applies, 3 Check whether rollover relief is available, 4 Calculate the capital gain or loss.

Author profile

Paul Ingram CTA
Paul is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and an active member of the Taxation Committee of the Law Council of Australia. - Current at 03 December 2020
Click here to expand/collapse more articles by Paul INGRAM.

 

This was presented at The New CGT Regime .

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

Individual sessions

The new CGT regime

Author(s):  Tim SANDOW

Materials from this session:

The new CGT regime

Author(s):  Paul INGRAM

Materials from this session:

Further details about this event:

 

Copyright Statement