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the taxation of capital gains in relation to - AustLII
2.1. This note addresses the issues involved in deciding whether a tax should apply to capital gains in the extractive industries and then, ...
The Taxation of Offshore Indirect Transfers? A Toolkit
A change from a joint tenancy into a tenancy in common in equal shares does not trigger a CGT event. This is because there is no change in ...
ATTACHMENT B: CAPITAL GAINS TAXATION AND INDIRECT SALES
The transfer of your assets to your heirs will not trigger CGT but when your heirs eventually sell the assets they need a cost base in order to calculate any ...
Capital Gains Tax (Part 1 of 2) - Wolters Kluwer
If the shareholders transferred their shares in the company instead of transferring the assets, assuming they qualify for the general 50% CGT discount, the ...