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

Learn more about Capital Gains Tax with this paper that builds on Capital Gains Tax: Core Rules. This paper covers more advanced concepts such as exemptions and rollovers. Recorded on 24 February 2022.

$109.09

non-member : $130.91

Description

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

The Benefits:

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.

Presenter