Capital Gains Tax and the Main Residence Exemption
27 Mar 2007
Education Development Centre, Hindmarsh
SA
This session provided attendees with a refresher on the application of the exemption from capital gains tax upon disposal of a taxpayer's main residence.
Individual sessions from this event:
Capital gains tax - main residence exemption
Author(s): David HAWKES
This presentation provides attendees with a refresher on the application of the exemption from capital gains tax upon disposal of a taxpayer's main residence. In particular, it discusses:
- general application of Subdivision 118-B
- extension of exemption to 'adjacent land'
- implication of changing main residence
- using main residence for income producing purposes
- impact of 'temporary absences', marriage breakdown and death.
Material from this session:
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Capital gains tax - main residence exemption presentation
Download (non member price $0.00)
March 2007 tax update
Author(s): Cathy SIMONS
Material from this session:
-
March 2007 tax update presentation
Download (non member price $0.00)
