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Australian CGT Handbook 2016-17

Australian CGT Handbook 2016-17

by Chris EvansGordon Cooper Ann Kayis-Kumar and others
Paperback
Publication Date: 02/12/2016

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$182.00
Click here to pre-order the 2017-18 edition - Available December 2017. We are pleased to announce the release of the Australian CGT Handbook 2016-17. Now in its 8th edition, the Australian CGT Handbook 2016-17 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 Gordon Cooper Chris Evans and Kirk Wilson, the Australian CGT Handbook 2016-17 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 CGT problems and helping them make sense of the provisions in a practical and relevant manner. Current to October 2016, the Australian CGT Handbook 2016-17 is the definitive guide to the CGT provisions as they operate in Australia. WHAT'S NEW? Detailed analysis of vital day-to-day practice areas, including the CGT main residence exemption, the CGT consequences of administering a deceased estate, and the marriage breakdown roll-over relief. A new chapter devoted to all the roll-over relief measures for "business restructures", including: the newly enacted small business restructure roll-over relief in Subdiv 328-G (and a critical analysis of its operation): see [31 030]-[31 270]; the recently consolidated roll-over relief measures for business restructures in Div 615 involving the interposition of companies or trusts: see [31 300]-[31 430]; the existing roll-over relief for transfer of assets to a wholly owned company in Div 122: see [31 600]-[31 850]; Detailed explanation of other recent legislative developments, including the CGT "look-through" treatment of earn out arrangements: see [4 100]-[4 140] the withholding regime for purchases from foreign residents: see [9 500] -[9 520] The most in-depth coverage of the vital (and complex) CGT small business concessions in Div 152: see Chapters 22 to 26 A thorough outline of all the other CGT concessions and exemptions (such as exempt assets, transactions and gains): see Chapter 11. Analysis of recent trust vesting cases and their impact on the CGT rules that apply to trusts: see Chapter 19 BENEFITS 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 The Australian CGT Handbook is available on Thomson Reuters' Checkpoint online platform (updated twice a year), and is also available as an eBook on the Thomson Reuters' Proview eReader.
ISBN:
9780864699015
9780864699015
Category:
Taxation & duties law
Format:
Paperback
Publication Date:
02-12-2016
Publisher:
Thomson Reuters
Country of origin:
Australia
Chris Evans

Chris Evans is a Professor in the School of Taxation and Business Law at the University of New South Wales.

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