Australian CGT Handbook 2018-19

ISBN: 9780864698308
Publisher: Thomson Reuters
Publish Date: 10/12/2018

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Australian CGT Handbook 2018-19

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Authored by Chris Evans, Ann Kayis-Kumar and Tim Russell, the Australian CGT Handbook 2018-19 continues to be a well-respected topic-based capital gains tax guide that helps you keep on top of the ever-changing and complex capital gains tax regime. The Australian CGT Handbook 2018-19 offers a comprehensive coverage of the Australian capital gains tax provisions, together with realistic examples, crucial practical tips and warnings.

Practitioners will benefit from the publication's accissible style when advising clients on the most comon and complex capital gains tax problems and helping them make sense of the provisions in a practical and relevant manner. Current to October 2018, the Australian CGT Handbook 2018-19 is the definitive guide to the capital gains tax provisions as they operate in Australia. 

What's New in 2018-19 for the Australian CGT Handbook

  • Full coverage of all 2018 CGT Budget changes and the latest updates on previously announced measures, including: fundamental changes to the CGT small business concessions; proposed changes to the availability of the CGT discount to MITs and AMITs; the impact of a lower tax rate available to base rate entities (previously small business entities); and the proposed withdrawal of the main residence exemption for foreign residents
  • New guidance on electronic record-keeping and an up to date analysis of the CGT compliance focus of the Tax Office, including its data mining and matching of rental bond and online accommodation platform information
  • Commentary on legislative developments (including the enactment of the foreign resident CGT withholding payments regime), and cases (including the Mangat case and the Sandini appeal) and analysis of the impact of new Tax Office rulings, determinations and other pronouncements.

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
  • Easily identify and access areas of particular interest
  • 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.

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