This video is a filmed session from the 32nd National Convention, PowerPoint slides are incorporated with the presentation. This video covers:
- dealing with the $2 million threshold, including the impact of completion adjustments, GST and splitting titles
- practical issues in obtaining clearance certificates from the ATO
- dealing with sales by mortgagee in possession
- dealing with variations where there are multiple vendors
- what happens when the vendor is a trustee?
- applying the “knowledge test”, the regime to leases, options and long-term/off the plan sales and to pre-CGT land
- does the regime apply to tenants’ fixtures?
Purchase individual materials from this session:
Non-resident CGT withholding – Focus on property
Author(s): Paul HOCKRIDGE
Further details about this event: