Miscellaneous 2001

Ten CGT anomalies

Source: New South Wales

Published Date: 20 Nov 2001

 

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This seminar paper discusses anomalies in CGT, with a focus on: tracing rules in order to satisfy the continuity of ownership test, 50% capital gains concessions, reconciling the ownership rules for CGT purposes and the uniform capital allowances regime, rollovers.
Author(s)

Individual Session

Ten CGT anomalies

Author(s): Amanda Barr
Materials from this session:

Details

  • Published By: Amanda Barr
  • Published On:20 Nov 2001
  • Took place at:Merchant Court Hotel, Sydney

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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Miscellaneous 2001

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