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.