shopping_cart

Your shopping cart is empty

Capital and Revenue Gains on Share Investments

Published on 29 Aug 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses capital and revenue gains on share investments, focusing on: Taxation regimes applicable to gains and losses on sales of shares, CGT discount method, Individuals owning shares through interposed entities.

Author profile

Jeremy Hirschhorn CTA
Jeremy Hirschhorn was appointed to act in the role of Second Commissioner in December 2018. He has overall responsibility for the ATO’s Client Engagement Group, which fosters willing participation in Australia’s tax and super systems through well-designed client experiences. Jeremy has more than 20 years' experience in roles managing complex tax matters. As Deputy Commissioner of Public Groups & International from April 2015, Jeremy was responsible for ensuring that the largest Australian and multinational companies were meeting their corporate tax obligations, and providing the Australian community with confidence that these large companies were being held to account. Jeremy also worked as Chief Tax Counsel, with responsibility for the provision of the ATO’s legal advice in relation to interpretation of the tax and super laws, when he joined the ATO in August 2014. Prior to joining the ATO, Jeremy was a senior partner in KPMG’s tax practice. Jeremy holds a Bachelor of Commerce and Bachelor of Laws from the University of NSW. He is a Chartered Tax Adviser and Chartered Accountant. - Current at 19 November 2020
Click here to expand/collapse more articles by Jeremy HIRSCHHORN.

 

This was presented at Taxation of Share Investors .

Get a 20% discount when you buy all the items from this event.

Individual sessions





Further details about this event:

 

Copyright Statement
click to expand/collapse