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Foundations of Tax 2021-23 – Session 8: Capital gains tax (CGT): Special rules and concession

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Building on Capital Gains Tax: Core Rules this paper expands on the concepts and methodology covered in the first paper. Ideally “Capital Gains Tax: Core Rules” should be completed first, however this paper can be completed on its own, particularly for practitioners that have some experience in this area.The methodology from the first paper is built upon in this paper with more advanced concepts such as exemptions and rollovers.

This session was recorded on 24 February 2022.
On successful completion of this topic, participants should be able to:
  • Demonstrate an understanding of key modifications to the methodology for working out a capital gain including cost base and capital proceeds
  • Identify situations that may disqualify taxpayers from the main residence exemption
  • Outline the main CGT rollovers 
  • 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’ 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 company and trust taxation for SMEs and high net worth clients.


Topic: Tax

Sub-Topic: Business Tax, 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