Published on 27 Feb 08
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 - what does it all mean?
- same asset and replacement asset roll-overs
- an overview of the general exemptions
- an overview of the main residence exemption
- an overview of the general discount concession
- an overview of the small business concessions
- case study.
Current at 15 June 2009
Dean is a Senior Manager with PricewaterhouseCoopers
Current at 27 February Current at 27 March 2008