Capital Gains Tax (CGT) Property 2013

Main residence and CGT

Source: South Australia

Published Date: 15 Feb 2013

 

Everyone assumes that selling the main residence will be tax free. But it may not be! There may be some nasty surprises. This practical presentation uses case studies to discuss problems faced when applying the Main Residence Exemption in the following areas:

  • subdividing the family home
  • adjacent land – the two hectare rule
  • deceased estates, including testamentry trusts
  • inherited dwellings.

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Individual Session

Main residence and CGT

Author(s): Karen Gregor
Materials from this session:

Details

  • Published By: Karen Gregor
  • Published On:15 Feb 2013
  • Took place at:Intercontinental Hotel, Adelaide

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) Property 2013

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