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Foundations of Tax 2021-23 – Session 7: Capital gains tax (CGT): Core rules

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This session is an introduction to the statutory extension to the income tax base known as Capital Gains Tax.  It looks at the policy framework of Capital Gains Tax and why it was thought to be a needed addition to Australian Taxation.  It then explores a basic methodology that can be used to correctly calculate capital gains and the key concepts that feed into that calculation.

This session was recorded on 27 January 2022.
On successful completion of this topic, participants should be able to:
  • Demonstrate an understanding of the conceptual framework of CGT
  • Demonstrate knowledge of the methodology for working out a capital gain
  • Demonstrate an understanding of the central concepts of CGT including - CGT asset, CGT event, cost base and capital proceeds
  • Apply these issues in a practical context.

This session forms part of the Foundations of Tax Series

These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.

Tristan Webb 
Senior Tax and Superannuation Trainer, Chartered Accountants ANZ
Tristan has more than 25 years of tax experience in organisations such as the Australian Taxation Office, PwC, CCH, and HLB Mann Judd. He was the national tax director at Crowe Horwath immediately before joining Chartered Accountants ANZ. His role required a good working knowledge of tax and risk issues for mid-tier accounting firms operating in the small to medium enterprise (SME) sector. Tristan’s expertise is in the company and trust taxation for SMEs and high net worth clients.


Topic: Tax

Sub-Topic: Employment Taxes - PAYE, PAYG & FBT, Income Tax, International Tax, State/Territory Taxes, Tax Administration

Format: Recorded Webinar

Proficiency Level: Foundation

CPD: Upto 1.5 hours