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CGT: Cost base and capital proceeds paper

Published on 06 May 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • cost base
  • capital proceeds
  • issues relevant to both cost base and capital proceeds.

Author profile:

Paul Ingram CTA
Paul is a Partner 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 until recently represented that committee on the ATO's Not-for-Profit Advisory Group. He is also an active member of the Taxation Committee of the Law Council of Australia. Current at 27 January 2016 Click here to expand/collapse more articles by Paul INGRAM.
 

This was presented at 2010 South Australian Convention.

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Why do we do what we do in drafting deeds?

Author(s):  AH (Tony) SLATER

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