Australian CGT Handbook 2016-17

Australian CGT Handbook 2016-17

By Gordon Cooper, Chris Evans, Ann Kayis-Kumar


$182.00* RRP

Date: 05/12/2016

Code: 9780864699015

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Book Australian CGT Handbook 2017-18 28/11/2017 9780864698650 $182.00 Add to cart
Book Australian CGT Handbook 2016-17 05/12/2016 9780864699015 $182.00 Add to cart
Book+eBook Australian CGT Handbook 2017-18 Book + eBook 02/12/2017 42148846 $236.50 Add to cart
Book+eBook Australian CGT Handbook 2016-17 Book + eBook 02/12/2016 42047526 $94.64 Add to cart
eBook - ProView Australian CGT Handbook 2017-18 ebook 16/11/2017 9780864698667 $182.00 Add to cart
eBook - ProView Australian CGT Handbook 2016-17 eBook 02/12/2016 9780864699022 $72.80 Add to cart
Online Australian CGT Handbook - WLAU 11/05/2010 41167570 $1,928.82


Click here to pre-order the 2017-18 edition - Available December 2017. 

We are pleased to announce the release of the Australian CGT Handbook 2016-17. Now in its 8th edition, the Australian CGT Handbook 2016-17 continues to be a well-respected topic-based book that helps you understand and keep on top of the ever-changing and complex CGT regime.

Authored by Gordon Cooper Chris Evans and Kirk Wilson, the Australian CGT Handbook 2016-17 offers a comprehensive coverage of the CGT provisions, together with realistic examples, crucial practical tips and warnings.

Practitioners will benefit from the publication’s accessible style when advising clients on the most common CGT problems and helping them make sense of the provisions in a practical and relevant manner.

Current to October 2016, the Australian CGT Handbook 2016-17 is the definitive guide to the CGT provisions as they operate in Australia.


Detailed analysis of vital day-to-day practice areas, including the CGT main residence exemption, the CGT consequences of administering a deceased estate, and the marriage breakdown roll-over relief.

A new chapter devoted to all the roll-over relief measures for "business restructures", including:

  • the newly enacted small business restructure roll-over relief in Subdiv 328-G (and a critical analysis of its operation): see [31 030]-[31 270];
  • the recently consolidated roll-over relief measures for business restructures in Div 615 involving the interposition of companies or trusts: see [31 300]-[31 430];
  • the existing roll-over relief for transfer of assets to a wholly owned company in Div 122: see [31 600]-[31 850];

Detailed explanation of other recent legislative developments, including

  • the CGT “look-through” treatment of earn out arrangements: see [4 100]-[4 140]
  • the withholding regime for purchases from foreign residents: see [9 500] -[9 520]
  • The most in-depth coverage of the vital (and complex) CGT small business concessions in Div 152: see Chapters 22 to 26

A thorough outline of all the other CGT concessions and exemptions (such as exempt assets, transactions and gains): see Chapter 11.

Analysis of recent trust vesting cases and their impact on the CGT rules that apply to trusts: see Chapter 19


The publication allows you to:
• Draw on the authors’ detailed understanding of the operation of, and the rationale behind, the current provisions, and how they operate
• Easily identify and access areas of particular interest
• Pinpoint relevant legislation using references throughout the commentary
• Embed your understanding of principles through the use of examples which help to illustrate complex CGT problems in a real world setting

The Australian CGT Handbook is available on Thomson Reuters' Checkpoint online platform (updated twice a year), and is also available as an eBook on the Thomson Reuters' Proview eReader.

Table of Contents


  • The building blocks
  • Individuals
  • Entities
  • CGT small business concessions
  • Other transactions
  • Rollovers

Price is for a single edition. Purchasers must notify the publisher in writing of cancellation and returns within 30 days of the date of the invoice in accordance with Thomson Reuters’ Terms of Trade.

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