Capital Gains Tax (CGT) Estate planning Succession

CGT main residence exemption - Contentious issues and estate considerations

Source: New South Wales

Published Date: 10 Aug 2010

 

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This paper covers:
  • basic case and concepts
  • rules that may extend the exemption
  • rules that may limit the exemption
  • roll-overs Subdivision 126A - marriage and relationship breakdowns
  • partial exemption rules.

Individual Session

CGT main residence exemption - Contentious issues and estate considerations

Author(s): George Samaras
Materials from this session:

Details

  • Published By: George Samaras
  • Published On:10 Aug 2010
  • Took place at:Swissotel, 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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Capital Gains Tax (CGT) Estate planning Succession 2010

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