This presentation 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.