Skip to main content

Your shopping cart is empty

Getting the best from the CGT concessions


Using a case study approach, this seminar paper will provide an overview of the recent fundamental CGT changes and will consider the following issues:
- The qualifying conditions to access the concessions
- The practical application of the concessions
- The implications for differing business entities

Author profile:

Author Photo - Christopher Evans
Prof Christopher Evans
Chris is Professor of Taxation and former Head of the Australian School of Taxation (Atax) at UNSW Australia. He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration. Current at 04 July 2014 Click here to expand/collapse more articles by Chris EVANS.
Individual sessions

Small Business - Big Concessions

Author(s):  Chris EVANS

Materials from this session:

Further details about this event:


Copyright Statement