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Wednesday 23 May 2012
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Publications
Books
CGT: Small Business Reliefs
CGT Handbook Newsletter
CGT Handbook Newsletter
CGT Newsletter 2010/11 - Issue 1
May 2011
Goodwill of acquired business: time of coalescence
Partnership becomes corporate limited partnership
Majority underlying interests in pre-CGT asset
Small business reliefs: retirement relief
Status of artwork
Main residence exemption: adjacent land
Streaming of capital gains
Main residence exemption: building or repairing
Nomination of controllers of discretionary trust
Character of trust gain or loss
"No goodwill" incorporated practice
Assignment of renewable energy certificates
Capital loss recoupment: continuity of trust estate
Water entitlements and termination fees
CGT Newsletter 2009/10 - Issue 2
December 2009
Roll-over relief: irrigators and operators
Managed investment trusts
No new trust fund
Cancellation of rollover benefit under Part IVA
Scrip-for-scrip rollover relief
No objection decision
Trust cloning
CGT small business relief
Discount concession
Taker in default: CGT event E8
Dividend as part of capital proceeds
Dual listed companies
Appointment of statutory trustees for sale
Main residence exemption
CGT STATUS REPORT
CGT Newsletter 2009/10 - Issue 1
September 2009
Trust cloning: exposure draft legislation
Connected entity: partnership
Small business relief amendments
Assets used solely for personal use and enjoyment
Foreign resident: leasehold interest in land
Cost base of shares
Disposal of capital interest in trust: CGT event E8
Exercise of put option: market value substitution rule
Temporary resident acting as trustee
CGT event E1: creating a trust
Demutualisation of friendly societies
Pre-CGT double tax agreements
Extension of capital loss roll-over for complying super fund mergers
CGT: limited roll-over for fixed trusts
Special disability trusts: main residence exemption
Artificial creation of capital losses
CGT STATUS REPORT
CGT Newsletter 2008/09 - Issue 3
April 2009
CGT small business reliefs
Tax benefits and CGT
Transformation of water rights
Optional loss roll-over: complying super funds
"Trust cloning" abolished
Losses and CGT Sub-committee minutes
Cost base of shares
Payment by vendor to cancel contract
Main residence exemption
Foreign residents - staggered sell down arrangements
Foreign residents - asset valuations
CGT STATUS REPORT
CGT Newsletter 2008/09 - Issue 2
Oct 2008
CGT small business reliefs: exposure draft legislation
CGT small business reliefs: control of discretionary trust
Amended assessment out of time
Shares issued for assets
Pre-CGT double tax treaties
“Beneficiary”: CGT events E1 and E2
Draft subcommittee minutes
Same-sex relationship amendments
Demutualisation of friendly societies
CGT STATUS REPORT
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