Australian CGT Handbook 2017-18

ISBN: 9780864698650
Publisher: Thomson Reuters
Publish Date: 02/12/2017

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Australian CGT Handbook 2017-18

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Australian CGT Handbook 2017-18 - eBook

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Australian CGT Handbook 2017-18 - Book + eBook

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Click here to pre-order the 2018-19 edition - Available December 2018.

This product is also available by subscription online and print.

Authored by Gordon Cooper, Chris Evans and Ann Kayis-Kumar, the Australian CGT Handbook 2017-18 is a well-respected capital gains tax guide, offering a comprehensive coverage of the Australian capital gains tax provisions, together with realistic examples, crucial practical tips and warnings.

What's New in 2017-18 for the Australian CGT Handbook

  • Full coverage of all 2017 CGT Budget changes, including: CGT small business concessions; proposed cost base changes for residential investment properties; the proposed availability of an increased CGT discount for investments in affordable rental housing; and the proposed withdrawal of the main residence exemption for foreign resident.
  • Analysis of recent superannuation changes, including the new CGT relief and the $1.6 million transfer balance cap.
  • Commentary on legislative developments (including the enactment of the foreign resident CGT withholding payments regime), and cases (including the Sandini case) and analysis of the impact of new Tax Office rulings.

Australian CGT Handbook Benefits

The Australian CGT Handbook allows you to:

  • Draw on the authors’ detailed understanding and rationale of the operation of current provisions and how they operate
  • Pinpoint relevant legislation using references throughout the commentary
  • Embed your understanding of principles through the use of examples which help to illustrate complex CGT problems in a real world setting.

Australian CGT Handbook Features

  • Detailed analysis of vital day-to-day practice areas including the CGT small business concessions, the consequences of assets passing through a deceased estate, and CGT legislation issues associated with the sale or disposal of any CGT asset.
  • A thorough outline of all the other CGT concessions and exemptions, such as the crucial main residence exemption and the roll-over provisions.
  • Explanations of the latest legislative, case law and ruling developments, including:
    • CGT streaming rules;
    • abolition of the CGT discount for foreign residents;
    • amendments to the scrip-for-scrip rollover provisions; and
    • recent major amendments to the Pt IVA general anti-avoidance provisions.

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