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Disclaimer
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.
Document Type
Publication
Pages
228
Published
November 17, 2023
Notes Online Home 2023 CGT Basics
This publication, as a whole, is available in HARDCOPY only.
Topics in these notes cover the following:
- A basic overview of the CGT rules
- Dealing with major CGT events
- Calculating the gross capital gain or capital loss
- The main residence exemption
- Guide to the small business CGT concessions
- Understanding roll-over relief for CGT
- Special CGT rules