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Capital gains tax basics paper

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).

Author profiles:

Jason BARNES
Current at 05 December 2010 Click here to expand/collapse more articles by Jason BARNES.
 
Julian ROBERTS
Julian is a Solicitor with Mallesons Stephen Jaques.
Current at 2 February 2009. Current at 28 April 2009 Click here to expand/collapse more articles by Julian ROBERTS.

 

This was presented at Back to Basics – An Introductory Seminar for Aspiring Tax Professionals .

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