Australian CGT Handbook 2021-22

ISBN: 9780864697332
Publisher: Thomson Reuters
Publish Date: 30/09/2021

Book

Australian CGT Handbook 2021-22

$209.04

Price includes GST

Add to Cart

eBook - ProView

Australian CGT Handbook 2021-22 eBook

$209.04

Price includes GST

Add to Cart

Australian CGT Handbook 2021-22

Authored by Chris Evans, Ann Kayis-Kumar and Tim Russell, the Australian CGT Handbook 2021-22 continues to be 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.

Practitioners will benefit from the publication’s accessible style when advising clients on the most common and complex CGT problems and helping them make sense of the provisions in a practical and relevant manner.  Current to 30 June 2021, the Australian CGT Handbook 2021-22 is the definitive guide to the CGT provisions as they operate in Australia.

What's new since the last edition

  • Full coverage of the legislation, now enacted, that removes the entitlement to the main residence exemption for foreign residents and modifies the principal asset test in relation to taxable Australian real property
  • Enhanced commentary on the application of the main residence exemption for Australian residents in the context of the increased need to work from home in the light of the COVID-19 lockdown
  • Detailed analysis of the new CGT exemption for holders of interests in “granny flats” 
  • New ATO guidance on data matching initiatives and an up to date analysis of the CGT compliance focus of the ATO
  • The latest updates on other legislative changes, ATO rulings and cases affecting CGT including the Greensill and Eichmann cases

 

 

 

 

 

 

 

­