Published on 09 May 03
by NORTHERN TERRITORY DIVISION, THE TAX INSTITUTE
This presentation focusses on a variety of CGT events which are considered to be of importance from a tax planning and general commercial viewpoint.
The CGT Events represent the foundation of the capital gains legislation and from this perspective, the presentation operates as a refresher and overview of the topic.
The presentation also focusses on specific CGT Events by way of case studies to demonstrate the importance of forward planning. This also demonstrates that more favourable taxation outcomes can be achieved with a good working knowledge of the CGT Events and the interface between them.