| Description |
36 pages ; 25 cm |
| Contents |
What is capital gains tax? -- What assets are included? -- What assets are not included? -- Does capital gains tax apply to you? -- If capital gains applies, what do you have to do? -- What records do you need to keep? -- What do you need to do if you have not kept the records? -- What is acquisition and disposal? -- What is the date of acquisition or disposal? -- Records relating to real estate -- Records relating to businesses -- Records relating to shares in companies and units in unit trusts -- What do you need to do if you inherit an asset? -- What if you get an asset from a divorce settlement? -- How long must you keep records? -- The 'Capital gains tax worksheet' -- If capital gains tax affects you, how do you work it out? -- Calculating your capital gain or loss -- What is a cost base -- What is an indexed cost base? -- Deductibel expenditure - What is a cost base? -- What is an indexed cost base -- What is consideration? -- What is a reduced cost base? -- Nil gain or loss -- Net capital gain -- Calculations: how to calculate your net capital gain or loss -- What is the tax payable on your net capital gain? -- Deferring capital gains tax liability -- Consumer Price Index (CPI) figures -- Need more help? -- Blank capital gains tax worksheets -- Capital gains tax worksheet notes.able on your |
| Notes |
"May 1995"--Cover |
|
Commonwealth of Australia 1995 |
| Subject |
Capital gains tax -- Law and legislation -- Australia.
|
|
Capital gains tax -- Australia.
|
| Author |
Australian Taxation Office.
|
| ISBN |
0644451076 |
|
