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  2005

Pre-CGT Status: Australia's Most Precious but Endangered Tax Attribute

Source: Victoria

Published Date: 20 Sep 2005

 
Even though it has been 20 years since the introduction of capital gains tax, many taxpayers rightly or wrongly believe that their most valuable assets have retained their pre-20 September 1985 CGT exempt 'shield'. Increasingly, the validity of the CGT exempt expectation will be tested as generational change leads to the disposal of long held businesses and long held investments.

These materials will provide a useful 'checklist' of the factors to consider in determining whether a business is still pre-CGT.

"What have you got" - is it still a pre-CGT asset?

Author(s): Keith James CTA
Materials from this session:

Dealing with pre-CGT assets

Author(s): John Young CTA
Materials from this session:

Pre-CGT assets and corporate groups

Author(s): Mark Northeast CTA
Materials from this session:

Details

  • Published On:20 Sep 2005
  • Took place at:Leonda by the Yarra, Hawthorn

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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