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Concise Guide to Capital Gains Tax 2021

A concise commentary on capital gains tax and includes relevant legislation.

Publication Language: English
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ISBN/ISSN: 9780639012841

Product description

A concise commentary on capital gains tax and includes relevant legislation.

The Concise Guide to Capital Gains Tax is an easy to understand guide to the complex subject of capital gains tax. It makes use of simple examples to illustrate and clarify key points. It starts with the basic principles and identifies frequently misunderstood areas, explains the law in clear, non-technical terms and cross-references every statement made through footnotes to the Act. The full text of the Eighth Schedule, together with selected extracts from the main body of the Act are included in an appendix, as well as useful exchange rates and listed share values. Updated annually.


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Table of contents

Chapter 1 - Outline of capital gains tax

Chapter 2 - Rates of tax and liability for CGT

Chapter 3 - Nature, timing and proceeds of CGT events

Chapter 4 - Calculating the gain or loss on disposal

Chapter 5 - Exemptions and limitations

Chapter 6 - Deferral of CGT: Roll-overs

Chapter 7 - Special rules for particular entities

Chapter 8 - Special rules for particular transactions

Chapter 9 - Miscellaneous issues, anti-avoidance and administration

Appendix A - Examples

Appendix B - Income Tax Act: 8th Schedule and extracts

Appendix C - Exchange rates and listed share values