Published on 08 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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
life estates and remainder interests.
CTA Life Professor Cooper is a Chartered Accountant in sole practice at Cooper & Co. He is an Adjunct Professor in the School of Taxation and Business Law (incorporating 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”. Together with Chris Evans and Kirk Wilson, he is an author of the Australian CGT Handbook, now in its seventh edition. Current at 11 March 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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