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CGT exemptions, rollovers and special rules convention paper

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:

Gordon S COOPER
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008 Current at 11 May 2009 Click here to expand/collapse more articles by Gordon S COOPER.
 

 

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

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