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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
Jeremy is a Partner in KPMG’s Tax Practice, with approximately 15 years experience in the financial services sector, and general and life insurance in particular, and has advised on most of the major industry transactions of the last decade. Jeremy has been heavily involved in industry consultation on tax consolidation and is a frequent speaker on both industry issues and tax consolidation more broadly. Jeremy is a member of the IFSA Life Insurance Taxation Working Group, as well as being Chair of the Taxation Institute’s NSW Technical Committee.
Current at 9 February 2009
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This was presented at Taxation of Share Investors .

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