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Searching Content indexed under Capital Gains Tax by Cooper Grace Ward ordered by Published Date Descending.
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Concerned about CGT when selling an inherited property? The ATO is here to help
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
Australia
12 Sep 2018
2
Federal Court case supports ATO position on trust splitting - so what are my other options?
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Australia
10 Sep 2018
3
Trust splitting: no longer an estate planning option?
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Australia
10 Aug 2018
4
ATO set to decrypt the tax treatment of cryptocurrency in increased audit activity
Taxpayers who have sold cryptocurrency in the 2018 income year should consider to include this with their taxable income.
Australia
9 Jul 2018
5
Downsizer superannuation contributions – what you need to know about the new contribution cap
Downsizer contributions provide an additional opportunity for people aged over 65 to make contributions to superannuation.
Australia
21 Feb 2018
6
Have you maximised access to contribution caps into super? Do not forget the CGT cap!
The CGT cap may provide an opportunity for the member to put a significant additional amount into superannuation.
Australia
18 Jan 2018
7
Restructuring: Rollovers, Small business restructure rollovers and small business CGT concessions
This paper focuses on tax and other restructuring issues which should be considered before clients transfer assets.
Australia
13 Aug 2017
8
CGT relief, 2016 Budget changes and SMSFs – Do I need to commute back to accumulation phase to access relief?
The Budget changes include CGT relief that allows SMSFs to reset cost bases of assets to market value before 1 July 2017.
Australia
17 May 2017
9
Capital distributions from foreign trusts – is the ATO coming to help you with section 99B?
Recent draft tax determinations may underpin further audit activity around capital distributions from foreign trusts.
Australia
22 Dec 2016
10
Health check for small business owners – are there symptoms that will prevent business owners claiming small business CGT concessions?
This checklist highlights issues that may impact on the ability of clients to access the CGT small business concessions.
Australia
18 Jul 2016
11
CGT withholding regime starts on 1 July – beware the devil in the detail
The scope of the new CGT withholding provisions is likely to be much wider than suggested by the government and the ATO.
Australia
6 Jun 2016
12
Property buyers beware – new foreign resident CGT withholding regime could mean you have to pay 10% of the purchase price to the ATO
The new withholding regime applies to transactions relating to real estate, shares in companies and units in unit trusts.
Australia
4 Mar 2016
13
Update On Negative Gearing Trusts
There were a number of developments in relation to hybrid trusts in late 2008. The ATO issued a number of alerts and TD 2008/16 outlining problems with claims for deductions for interest paid on loans to "hybrid" trusts.
Australia
22 Jan 2009
14
NSW Government Defers Abolition Of Stamp Duty On Unlisted Shares
In the NSW Government Mini Budget Speech on 11 November 2008, the Treasurer announced the abolition of stamp duty on the transfer of unlisted shares in NSW companies would be deferred from 1 January 2009 until 1 July 2012.
Australia
27 Nov 2008
15
ATO Accepts That Extending Trust Vesting Date Does Not Trigger A Resettlement
In 2001 the ATO issued a Statement of Principles in relation to trust resettlements but have steadfastly refused to formalise this into a public ruling.
Australia
6 Nov 2008
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