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Notes Online Home 2015 Tax Hot Spots CGT Smackdown
NEW CGT exemption for compensation payments
In this section of the seminar notes we discuss the new CGT exemption for compensation payments, including:
- NEW rules provide tax relief for trustees and beneficiaries receiving certain compensation payments
- What is the position for payments made under a life insurance policy?
- How will superannuation funds benefit from these amendments?
- CGT event E4 and adjustment for ‘non-assessable component’