Australian CGT Handbook 2022-23 Book

Australian CGT Handbook 2022-23

Authored by Chris Evans and Tim Russell, the Australian CGT Handbook 2022-23 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 2022, the Australian CGT Handbook 2022-23 is the definitive guide to the CGT provisions as they operate in Australia.

What's New in Australian CGT Handbook 2022-23

• Detailed coverage of the new exemption for interests in granny flats
• Fresh analysis of the small business participation percentage in the context of seeking access to the small business concessions
• Guidance on the implications to be drawn from the legislative regime on record retention when a dispute arises with the ATO
• The latest updates on other legislative changes, cases and ATO rulings affecting CGT
• Updated analysis on recent cases involving CGT, including the Eichmann and Greensill cases

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