Australian CGT Handbook

Publisher: Thomson Reuters


Australian CGT Handbook


Australian CGT Handbook - Checkpoint Online

Authored by Chris Evans, Ann Kayis-Kumar and Tim Russell, 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.

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.

Australian CGT Handbook Benefits

The Australian CGT Handbook enables you to:

  • Draw on the authors’ detailed understanding of the operation of, and the rationale behind 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.