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The CGT Rewrite - a breakthrough

Published on 27 Aug 97 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered include:
- CGT events - the cornerstone of the provisions
- What constitutes a CGT asset?
- Calculating a CGT gain - capital proceeds and cost base
- Corporate issues - corporate roll-overs and Division 19A adjustments

Author profile:

Kenneth Spence CTA-Life
Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. Current at 23 August 2016 Click here to expand/collapse more articles by Ken SPENCE.
 
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CGT Rewrite - a breakthrough

Author(s):  Ken SPENCE

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