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Anomalies Series: CGT

Published on 27 Nov 2001 | Took place at Merchant Court Hotel, Sydney , NSW

This seminar discusses anomalies in CGT, including: tracing rules in order to satisfy the continuity of ownership test, 50% capital gains concession, reconciling the ownership rules for CGT purposes and the uniform capital allowance regime, rollovers.

Individual sessions

Ten CGT anomalies

Author(s):  Amanda BARR This seminar paper discusses anomalies in CGT, with a focus on: tracing rules in order to satisfy the continuity of ownership test, 50% capital gains concessions, reconciling the ownership rules for CGT purposes and the uniform capital allowances regime, rollovers.

Materials from this session: