Australian CGT Handbook

Australian CGT Handbook

By Chris Evans, Ann Kayis-Kumar, Tim Russell


$2,233.13 RRP

Date: 11/05/2010

Code: 41167570

Thomson Reuters, AUSTRALIA

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Australian CGT Handbook

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Available Formats

Format Title Date Code Price
Online Australian CGT Handbook 11/05/2010 41167570 $2,233.13
Book Australian CGT Handbook 2019-20 11/10/2019 9780864697882 $193.00 Add to cart
eBook - ProView Australian CGT Handbook 2019-20 eBook 18/09/2019 9780864697899 $193.00 Add to cart
Book+eBook Australian CGT Handbook 2019-20 Book+eBook 15/10/2019 42651793 $250.00 Add to cart


Authored by Chris Evans, Ann Kayis-Kumar and Tim Russell, the Australian CGT Handbook 2019-20 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 2019, the Australian CGT Handbook 2019-20 is the definitive guide to the CGT provisions as they operate in Australia.

What's New in 2019-20 for the Australian CGT Handbook

  • Full coverage of all 2019 CGT Budget changes and the latest updates on previously announced legislative measures, including proposed changes to: the availability of the CGT discount to MITs and AMITs; the principal asset test in the foreign resident regime; the additional 10% discount available for disposals of residential premises that have been used to provide affordable housing; and venture capital and early stage investor tax concessions;
  • Analysis of the circumstances of foreign resident beneficiaries of Australian resident trusts that make capital gains;
  • New Tax Office guidance on data matching initiatives on share transactions, and an up to date analysis of the CGT compliance focus of the Tax Office; and
  • Commentary on recent cases involving CGT or valuation issues (including the Placer Dome, Ransley, Paule, Eichmann cases and the Sandini appeal) and analysis of the impact of new Tax Office rulings, determinations and other pronouncements.

Australian CGT Handbook Benefits

The Australian CGT Handbook allows you to:

  • Draw on the authors’ detailed understanding of the operation of, and the rationale behind 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.

Australian CGT Handbook Features

  • 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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