CGT - old chestnuts and emerging issues paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 08 Apr 06

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

After more than two decades of CGT some issues remain unresolved and new issues keep emerging. This paper examines examples of both including:

  • problems with the CGT small business concessions
  • roll-overs
  • market value
  • pet peeves
  • life estates and remainder interests.

Author profile:

Prof Gordon Cooper CTA Life
Gordon is a Chartered Accountant in sole practice as a Tax Consultant. He is Visiting Professorial Fellow in the Australian School of Taxation at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”.
Current at 24 April 2014
Click here to expand/collapse more articles by Gordon S COOPER.
 

 


This was presented at 21st National Convention: Beyond the Sea.

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