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Practical tips: The Main residence CGT exemption

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

The Capital Gains Tax (CGT) main residence exemptions is one of the areas of CGT that is most frequently relevant in advising clients. It therefore behoves practitioners to be familiar with the intricacies of the exemption. Several aspects of the exemption as it applies from and including the 1998-99 income year, and which are of particular interest, are noted in this article

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