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CGT exemptions, rollovers and special rules convention paper

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Published on 03 Jun 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper explores the exemptions, rollovers and special rules that can apply when a capital gain is made. It covers issues such as:
- maximising access to the main residence exemption
- using pre-CGT status
- accessing the discount and small business concessions
- special rules for subdivisions and strata titles.

Author profile

Prof Gordon Cooper
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was 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 was an author of the Australian CGT Handbook. - Current at 27 June 2017
Click here to expand/collapse more articles by Gordon S COOPER.

 

This was presented at NSW STATE CONVENTION: PROPERTY BOOMS & BUSTS .

Get a 20% discount when you buy all the items from this event.

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Income Tax Treatment of Property Development and Investment

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Tax Issues in Property Development

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CGT exemptions, rollovers and special rules convention paper

Author(s):  Gordon S COOPER

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The lifecycle of a property unit trust

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State tax traps in property investments

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Lifecycle of a property development joint venture

Author(s):  Greg TRAVERS

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Further details about this event:

 

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