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Getting the best from the CGT concessions

Published on 15 Feb 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

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

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 01 October 2016
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Individual sessions

Small Business - Big Concessions

Author(s):  Chris EVANS

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