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Capital Gains Tax and the Main Residence Exemption

Published on 27 Mar 2007 | Took place at Education Development Centre, Hindmarsh , SA

This session provided attendees with a refresher on the application of the exemption from capital gains tax upon disposal of a taxpayer's main residence.

Individual sessions

Capital gains tax - main residence exemption

Author(s):  David HAWKES

This presentation provides attendees with a refresher on the application of the exemption from capital gains tax upon disposal of a taxpayer's main residence. In particular, it discusses:

  • general application of Subdivision 118-B
  • extension of exemption to 'adjacent land'
  • implication of changing main residence
  • using main residence for income producing purposes
  • impact of 'temporary absences', marriage breakdown and death. 
Materials from this session:

March 2007 tax update

Author(s):  Cathy SIMONS This presentation covers all tax changes that occorred in the preceding month.

Materials from this session: