Published on 15 Jun 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper contains the following key features:
- recent CGT developments
- protecting the CGT discount
- planning for the small business concessions
- accessing other business concessions
- avoiding CGT traps and pitfalls.
This paper was originally presented at the CGT Survival Guide seminars held in Perth on 15 June 2004 and Adelaide on 21 June 2004. It was the updated slightly for the CGT Survival Guide seminar held in Brisbane on 17 September 2004.
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford.
- Current at
27 October 2020