Pre-CGT Status: Australia's Most Precious but Endangered Tax Attribute
Published on 20 Sep 2005
| Took place at Leonda by the Yarra, Hawthorn
Even though it has been 20 years since the introduction of capital gains tax, many
taxpayers rightly or wrongly believe that their most valuable assets have retained their pre-20 September 1985 CGT exempt 'shield'. Increasingly, the validity of the CGT exempt expectation will be tested as generational change leads to the disposal of long held businesses and long held investments.
These materials will provide a useful 'checklist' of the factors to consider in determining whether a business is still pre-CGT.
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