Under the ITAA 1997 capital gains tax liabilities can only be crystallised by reference to a CGT Event.
This session will focus on a variety of such events which are considered to be of importance from a tax planning and general commercial viewpoint.
The CGT Events represent the foundation of the capital gains legislation and from this perspective, the session will operate as a refresher and overview of the topic.
At the same time, the session will focus on specific CGT Events by way of case studies to demonstrate the importance of forward planning. This will also demonstrate that more favourable taxation outcomes can be achieved with a good working knowledge of the CGT Events and the interface between them.