The commentary deals in depth with the crucial, day-to-day practice areas such as the small business concessions (Div 152), the main residence exemption (Subdiv 118-B), the effect of death (Div 128), the whole range of CGT events (including in particular those affecting trusts) and rollover concessions.
We constantly update the commentary for legislative change, cases, rulings and ATO IDs with the aim of making the commentary the most up to date, detailed and fully integrated commentary on CGT available.
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- Written by experts, general commentary provides practical overviews of CGT, complemented by detailed commentary
- Comprehensive topical analysis of CGT provisions of ITAA 1997
- Examples and case studies throughout aid understanding of concepts and situations
- Contains ITAA 1936 CGT legislation with accompanying detailed commentary
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