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"What have you got" - is it still a pre-CGT asset? presentation


Sure, the asset was acquired more than 20 years ago, but is that enough to retain its pre-CGT exempt status?

This can be impacted by:

  • an evolving and expanding business from pre-CGT goodwill
  • capital improvements to pre-CGT properties and other assets and/or
  • changes in underlying ownership of pre-CGT assets owned through interposed entities
  • the implications of intervening restructures.

Author profile:

Keith James CTA
Keith is a Partner at Hall and Wilcox and is a member of the Taxation and Private Clients practice groups. Keith is a key figure in the tax advisory profession. He has been the Deputy Chair of the Board of Taxation since early 2011 and a member since 2004. His involvement has extended to Chairman of the Public Accountants Committee, Victorian President, National Councillor, Chairman of the Taxation Centre of Excellence and member of the National Tax Advisory Committee for CPA Australia. Keith was for many years a member of The Tax Institutes Victorian and National Education Committees. In October 2008 he was awarded a Meritorious Service Award by the Institute. Keith has had extensive experience in the construction and development fields. He is a director of Dennis Family Holdings. Current at 17 October 2013 Click here to expand/collapse more articles by Keith JAMES.

This was presented at Pre-CGT Status: Australia's Most Precious but Endangered Tax Attribute.

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Individual sessions

Dealing with pre-CGT assets

Author(s):  John YOUNG

Materials from this session:

"What have you got" - is it still a pre-CGT asset?

Author(s):  Keith JAMES

Materials from this session:

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