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Capital gains tax basics paper


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:

Julian Roberts
Julian is a Solicitor with Mallesons Stephen Jaques. Current at 01 October 2010 Click here to expand/collapse more articles by Julian ROBERTS.
Jason Barnes CTA
Jason Barnes is a Special Counsel in the Melbourne office of King & Wood Mallesons and has over 15 years' tax experience at leading law and accounting firms. His experience includes two secondments to major banks in Hong Kong and Melbourne. Jason primarily practices in the area of income tax (including tax audits and litigation), but he has a broad ranging practice that extends to goods and services tax, stamp duty, fringe benefits tax and resource taxes. He advises Australian and overseas clients on the tax aspects of financing, international and cross-border, commercial, capital management and workplace and employment related transactions. Jason has been recognised as a rising star in the area of tax in the 2nd edition of Euromoney's LMG Rising Stars 2016 guide. Current at 09 September 2016 Click here to expand/collapse more articles by Jason BARNES.

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

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