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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2014 CGT Basics Dealing with major CGT events
In this chapter of the notes we discuss some of the ways to deal with major CGT events. In particular, the following:
- CGT event A1 (disposal of a CGT asset)
- CGT event B1 (use and enjoyment before title passes)
- CGT event C1 (loss of destruction of a CGT asset)
- CGT event C2 (cancellation, surrender and similar endings)
- CGT event D1 (creating contractual or other rights)
- CGT event E4 (capital payment for trust interest)
- CGT event F1 (granting a lease)
- CGT event G3 (liquidator of administrator declares shares worthless)
- CGT event K6 (pre-CGT shares or trust interest)
- CGT event K7 (balancing adjustment event)
- Summary of the main CGT events