Australian CGT Handbook

Original Author: Gordon Cooper
Associate Author: Kirk Wilson
Author: Chris Evans
Publisher: Thomson Reuters
Publish Date: 01/05/2013

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Australian CGT Handbook

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Authored by Gordon Cooper, Chris Evans and Ann Kayis-Kumar, the Australian CGT Handbook 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.

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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