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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:

Author Photo - Christopher Evans
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 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:

 

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