ADV

Search The Tax Institute

shopping_cart

Your shopping cart is empty

Username / Member No.

Password

Remember Me done

Forgot My Login Details Create a Profile

Home
Capital and Revenue Gains on Share Investments

Capital and Revenue Gains on Share Investments

Member Price: $57.00
Non Member Price: $75.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

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 joined the ATO in August 2014, and since March 2015 has been the Deputy Commissioner for Public Groups in the Public Groups and International Business line. In this role he is responsible for overseeing tax administration and compliance for all public entities. Before taking on this role, he was the ATO's Chief Tax Counsel with responsibility for the Tax Counsel Network. Prior to joining the ATO, Jeremy was a senior partner in KPMG's Tax Practice. - Current at 22 May 2017

More by Jeremy HIRSCHHORN

Towards justified trust between the ATO and the infrastructure industry paper - 26-May-2016
The income tax law background and implications paper - 06-November-2008
TOFA wealth management and life insurance implications paper - 08-February-2008
Conduit foreign income - 01-June-2007
Conduit foreign income - opportunities to add shareholder value paper - 15-February-2007
The taxation of gains on liabilities - 01-October-2006
Tax loss recoupment - the evolving landscape paper - 17-November-2005
Developments in Life Insurance seminar paper - 19-March-2004
Buying and Selling a Business: Impact on Losses seminar paper - 11-June-2003
Beyond Tax Reform: Practical Issues in Consolidating a Financial Services Group - 01-June-2003
Practical Issues in Consolidating a Financial Services Group seminar paper - 27-February-2003
The value of franking credits and dividend strategies - 24-July-2002

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.

shopping_cart Add all items to cart - $360.01

Individual sessions

Taxation of Instalment Warrants

Author(s): Brandt PAGE

Materials from this session:

Taxation of Instalments

$75.00 non member price
shopping_cart Add to cart

Taxation of Instalments

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes 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.

shopping_cart Add all items to cart - $72.00

Imputation Credits

Author(s): Gil LEVY

Materials from this session:

Imputation Credits

$75.00 non member price
shopping_cart Add to cart

Imputation Credits

$15.00 non member price
shopping_cart Add to cart

shopping_cart Add all items to cart - $72.00