Special Tax Topics 2025-2026 - CGT transactions

This session will examine a range of capital gains tax (CGT) issues relating to main residence dwellings, with a focus on the application of the main residence exemption (MRE) and CGT discount for foreign residents. It will also cover the CGT treatment of dwellings that pass through deceased estates, as well as explore more complex CGT transactions undertaken by individuals.

In addition, the session will address CGT implications arising from transactions involving trusts and companies. The discussion will draw on practical examples to help clarify the application of CGT rules in these more intricate scenarios.

Learning Outcomes: 

After successful completion of this topic, learners should be able to:

• Explain the operation of the MRE for LPR’s and beneficiaries of deceased estates.
• Identify issues concerning the MRE and non-residents
• Describe the operation of the MRE when there is income-producing use of a home
• Identify issues concerning the operation of the MRE when a dwelling is compulsorily acquired, destroyed or renovated

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:
• Ensure you get the critical knowledge you need while minimising your time out of the office. 
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and is likely to the Tax Practitioners Board's CPD requirements.