Published on 17 Mar 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- the general rules - when is a gain on revenue account or a capital gain?
- CGT assets, CGT events, capital proceeds and cost bases
- general exemptions and concessions
- same asset and replacement asset roll-overs
- case study (focussing on scrip for scrip roll-overs).
Current at 05 December 2010
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Julian is a Solicitor with Mallesons Stephen Jaques.
Current at 2 February 2009. Current at 28 April 2009
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