Australian CGT Handbook - WLAU

Australian CGT Handbook - WLAU

By Chris Evans, Ann Kayis-Kumar, Tim Russell


$2,075.40 RRP

Date: 11/05/2010

Code: 41167570

Thomson Reuters, AUSTRALIA

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Australian CGT Handbook - WLAU

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Available Formats

Format Title Date Code Price
Online Australian CGT Handbook - WLAU 11/05/2010 41167570 $2,075.40
Book Australian CGT Handbook 2018-19 10/12/2018 9780864698308 $182.00 Add to cart
Book+eBook Australian CGT Handbook 2018-19 Book+eBook 15/01/2019 42559923 $236.50 Add to cart
eBook - ProView Australian CGT Handbook 2018-19 eBook 05/12/2018 9780864698315 $182.00 Add to cart


The Australian CGT Handbook 2018-19 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 Chris Evans, Ann Kayis-Kumar and Tim Russell, the Australian CGT Handbook 2018-19 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 and complex CGT problems and helping them make sense of the provisions in a practical and relevant manner.

Current to October 2018, Australian CGT Handbook 2018-19 is the definitive guide to the CGT provisions as they operate in Australia.

What's New in 2018-19

  • Full coverage of all 2018 CGT Budget changes and the latest updates on previously announced measures, including: fundamental changes to the CGT small business concessions; proposed changes to the availability of the CGT discount to MITs and AMITs; the impact of a lower tax rate available to base rate entities (previously small business entities); and the proposed withdrawal of the main residence exemption for foreign residents
  • New guidance on electronic record-keeping and an up to date analysis of the CGT compliance focus of the Tax Office, including its data mining and matching of rental bond and online accommodation platform information
  • Commentary on legislative developments (including the enactment of the foreign resident CGT withholding payments regime), and cases (including the Mangat case and the Sandini appeal) 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

Table of Contents


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

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