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Practical tips: The CGT "choices" in the 1997 provisions

Published on 01 Nov 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Where a taxpayer has an option as to how the CGT provisions are to apply, the taxpayer now makes and "choice" under the rewritten provisions found in the ITAA 1997. This article examines when must a choice be made, how is a choice made, capital proceeds, and application of the provisions.

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