| Description |
32 pages ; 25 cm |
| Contents |
What is capital gains tax? -- What is acquisition and disposal -- What is the date of acquisition or disposal? -- What is a capital gain? -- What is included in the total cost? -- What is a capital loss? -- What assets are included? -- Listed person-use items -- Non-listed personal use assets -- All other assets -- Capital gains from other sources -- Goodwill -- Partnerships -- What assets are not included? -- Checklist : 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? -- 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? -- If capital gains tax affects you, how do you work it out? -- Working out your capital gain or loss -- What is a cost base -- What is an indexed cost base? -- Deductibel expenditure - cost base and indexed cost base -- What is consideration? -- What is a reduced cost base? -- Nil gain or loss -- Net capital gain or loss -- How to work out your net capital gain or loss -- Debt forgiveness -- What is the tax payable on your net capital gain? -- Deferring capital gains tax liability -- Capital gains tax exemption for small business retirement assets -- Consumer price index figures -- About the capital gains tax worksheet -- Capital gains tax worksheet notes -- Capital gains tax worksheet |
| Notes |
"for all taxpayers" -- Cover |
|
Commonwealth of Australia 1997 |
| Subject |
Capital gains tax -- Law and legislation -- Australia.
|
|
Capital gains tax -- Australia.
|
| Author |
Australian Taxation Office.
|
| ISBN |
0644382600 |
|
