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  Miscellaneous 2008

Capital gains tax basics

Source: Victoria

Published Date: 27 Feb 2008

 

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This paper covers:
  • the general rules - when is a gain on revenue account or a capital gain?
  • CGT assets, CGT events, capital proceeds and cost bases - what does it all mean?
  • same asset and replacement asset roll-overs
  • an overview of the general exemptions
  • an overview of the main residence exemption
  • an overview of the general discount concession
  • an overview of the small business concessions
  • case study.
Author(s)

Individual Session

Capital gains tax basics

Author(s): Dean Martinelli , Lisa Tassone
Materials from this session:

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Miscellaneous 2008

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