Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 1999

Subdivision 118B: capital gains tax main residence exemption

Source: Taxation In Australia Journal Article

Published Date: 1 Apr 1999

 
The Tax Law Improvement Bill (No 2) 1997 officially applies from 1/7/98. Those who are not familiar with the existing CGT (Capital Gains Tax) provisions or who are new to the profession, will find the rewritten provisions a lot easier to understand. The Main Residence Exemption was a major part of the redrafted provisions. The much improved structure is highlighted by the style of placing general first followed by the more specific rules that apply to specific taxpayers.
Author Profile
Ken Devos

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Subscribe Now

Already a Subscriber? Login now

Download

Details

  • Published By: Ken Devos
  • Published On:1 Apr 1999

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 1999

Share this page