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CGT discount for non-resident beneficiaries powerpoint

Published on 09 Apr 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • how the denial of discount rules generally operate
  • the interplay with Division 855
  • the transitional value method of apportionment.

Author profile:

Gordon S COOPER
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008
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CGT discount for non-resident beneficiaries

Author(s):  Gordon S COOPER

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