Australian CGT Handbook 2017-18

Australian CGT Handbook 2017-18

By Ann Kayis-Kumar


$145.60* $182.00 RRP Save: $36.40 (20%)

Date: 28/11/2017

Code: 9780864698650

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Book Australian CGT Handbook 2017-18 28/11/2017 9780864698650 $145.60 Add to cart
Book+eBook Australian CGT Handbook 2017-18 Book + eBook 02/12/2017 42148846 $189.20 Add to cart
eBook - ProView Australian CGT Handbook 2017-18 ebook 16/11/2017 9780864698667 $145.60 Add to cart
Online Australian CGT Handbook - WLAU 11/05/2010 41167570 $1,928.82


The Australian CGT Handbook 2017-18 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 Ann Kayis-Kumar, the Australian CGT Handbook 2017-18 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 2017, Australian CGT Handbook 2017-18 is the definitive guide to the CGT provisions as they operate in Australia.

What's New in 2017-18

  • Full coverage of all 2017 CGT Budget changes, including: changes to the CGT small business concessions; proposed cost base changes for residential investment properties; the proposed availability of an increased CGT discount for investments in affordable rental housing; and the proposed withdrawal of the main residence exemption for foreign residents;
  • Analysis of recent superannuation changes, including the new CGT relief and the $1.6 million transfer balance cap;
  • Commentary on legislative developments (including the enactment of the foreign resident CGT withholding payments regime), and cases (including the Sandini case) and analysis of the impact of new Tax Office rulings, determinations and other pronouncements.


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


  • Detailed analysis of vital day-to-day practice areas including the CGT small business concessions, the consequences of assets passing through a deceased estate, and CGT (and related legal) issues associated with the sale or disposal of any CGT asset
  • A thorough outline of all the other CGT concessions and exemptions, such as the crucial main residence exemption and the roll-over provisions
  • Explanations of the latest  legislative, case law and ruling developments, including:
    • CGT streaming rules
    • abolition of the  CGT discount for foreign residents
    • amendments to the scrip-for-scrip rollover provisions
    • recent major amendments to the Pt IVA general anti-avoidance provisions.

Table of Contents


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

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