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  Miscellaneous 2004

CGT exemptions, rollovers and special rules

Source: New South Wales

Published Date: 3 Jun 2004

 
This presentation explores the exemptions, rollovers and special rules that can apply when a capital gain is made. It covers issues such as:
- maximising access to the main residence exemption
- using pre-CGT status
- accessing the discount and small business concessions
- special rules for subdivisions and strata titles.

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Author(s)

Individual Session

CGT exemptions, rollovers and special rules convention paper

Author(s): Gordon S Cooper
Materials from this session:

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Details

  • Published By: Gordon S Cooper
  • Published On:3 Jun 2004
  • Took place at:Peppers Fairmont Resort, Leura

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 2004

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