Australian CGT Handbook 2021-22

Australian CGT Handbook 2021-22

By Chris Evans, Ann Kayis-Kumar, Tim Russell

Book

$201.00 RRP

New Release, 08/10/2021

Code: 9780864697332

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian CGT Handbook 11/05/2010 41167570 $2,402.85
eBook - ProView Australian CGT Handbook 2019-20 eBook 18/09/2019 9780864697899 $193.00 Add to cart
eBook - ProView Australian CGT Handbook 2021-22 eBook 06/10/2021 9780864697349 $201.00 Add to cart
Book Australian CGT Handbook 2021-22 08/10/2021 9780864697332 $201.00 Add to cart
Book+eBook Australian CGT Handbook 2021-2022 Book + eBook 06/10/2021 42957902 $261.31 Add to cart

Description

Australian CGT Handbook 2021-22

Authored by Chris Evans, Ann Kayis-Kumar and Tim Russell, the Australian CGT Handbook 2021-22 continues to be a well-respected capital gains tax guide, offering a comprehensive coverage of the Australian capital gains tax 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 and complex CGT problems and helping them make sense of the provisions in a practical and relevant manner. Current to 30 June 2021, the Australian CGT Handbook 2021-22 is the definitive guide to the CGT provisions as they operate in Australia.

WHAT’S NEW SINCE THE LAST EDITION

  • Full coverage of the legislation, now enacted, that removes the entitlement to the main residence exemption for foreign residents and modifies the principal asset test in relation to taxable Australian real property
  • Enhanced commentary on the application of the main residence exemption for Australian residents in the context of the increased need to work from home in the light of the COVID-19 lockdown
  • The latest updates on other legislative changes, cases and ATO rulings affecting CGT
  • New ATO guidance on data matching initiatives and an up to date analysis of the CGT compliance focus of the ATO
  • Commentary on recent cases involving CGT, including the Greensill case

Table of Contents

CONTENTS

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

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