| Description |
x, 833 pages ; 24 cm |
| Contents |
Part 1. The building bocks. 1. Introduction -- 2. The CGT events -- 3. Assets -- 4. Capital proceeds -- 5. Cost bases -- 6. Capital gains, capital losses and the CGT general discount -- 7. Circulation of tax payable -- 8. Market value and arm's length -- 9. Compliance requirements -- 10. Change in ownership -- Part. 2. Individuals. 11. General exemptions -- 12. Main residence exemption -- 13. Insurance and superannuation -- 14. Roll-over relief on marriage and relationship breakdown -- Part 3. Entities. 15. Companies -- 16. Shares and related interests -- 17. Scrip for scrip roll-over relief and demerger relief -- 18. Consolidations -- 19. Trusts -- 20. Deceased estates -- 21. 23Partnerships -- Part 4. CGT small business concessions. 22. Basic conditions -- 23. 15 year exemption -- 24. Active asset reduction -- 25. Retirement exemption -- 26. Roll-over relief -- Part 5. Other transactions. 27. International -- 28. Leases -- 29. Special capital receipts -- 30. Other CGT events -- 31. Roll-over relief for disposal to wholly-owned company -- 32. Replacement asset roll-over relief -- 33. Same asset roll-over relief -- Part 6. 34. Anti-avoidance provisions generally -- 35. Change in majority underlying interest -- 36. Sale of pre-CGT shares or trust interest -- 37. Value shifting |
| Summary |
Brings together Cooper and Evans' wealth of experience as practitioners, academics, conference speakers and consultants to the Government in this highly specialised area of taxation law, with its increasing day-to-day relevance. Cooper & Evans Australian tax law specialists |
| Analysis |
Australian |
| Notes |
Includes index |
| Subject |
Capital gains tax -- Law and legislation -- Australia.
|
|
Capital gains tax -- Australia.
|
| Author |
Evans, Chris, 1952-
|
|
Wilson, Kirk Andrew, 1961-
|
| ISBN |
9780864607768 (paperback) |
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