Published on 14 Aug 09
Getting CGT right is never more important than in challenging economic times. The last thing we can afford is a higher tax liability than ought to be the case. This paper is designed to bring busy practitioners up to speed with relevant recent developments in the CGT area, highlighting important tips and opportunities as well as identifying traps for the unwary. It covers:
- maximising relief under the CGT small business concessions
- making the most of capital losses
- avoiding traps for the unwary
- recent legislative changes and relevant cases
- current CGT compliance issues.
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University.
- Current at
01 October 2016