G T Lean & Associates

CGT

 

Moving on? Remember the six year rule for CGT - People move around a lot these days. So, it is very possible your main residence may become your rental property.

Subdividing land? Think capital gains tax - If you own a block of land and are thinking of subdividing it into two or more separate blocks, this can affect the amount of capital gains tax (CGT) you pay when you dispose of the subdivided blocks.

Working out your capital gains and losses - Capital gains tax (CGT) is the tax you pay on any capital gains (less any capital losses) you make when you dispose of or sell assets.

Guide to capital gains tax 2006-07 - This guide explains capital gains tax for individuals who have sold their main residence, for individuals with complex capital gains tax obligations and for companies, trusts and funds. NAT 4151-6.2007.

Personal investors guide to capital gains tax 2006-07 - If you sold shares or units in a unit trust, or received a distribution of a capital gain from a managed fund, this guide explains your tax obligations. NAT 4152-6.2007.

Pivot merger with Incitec - CGT on sale of pre-CGT shares - Explanation of capital gains tax for Australian resident shareholders on sale of pre-CGT Pivot Limited shares, on or after 28 July 2003 and on or before 28 July 2008, because of the merger with Incitec Fertilizers Limited.

Promina Group Limited merger with Suncorp-Metway Limited - Fact sheet on the CGT implications of the Promina Group Limited merger with Suncorp-Metway Limited.

Key events for Australian shareholders 2007 - A summary of the capital gains tax implications of certain actions by Australian companies in 2006-07

Coles Myer Ltd off-market share buy-back - the tax considerations - Fact Sheet on the CGT implications of the Coles Myer Ltd off-market share buy-back.

Fosters Group Limited: 2007 off-market share buy-back - Fact Sheet explaining the CGT implications of the Fosters Group Limited 2007 off-market share buy-back.

BHP Billiton: 2007 off-market share buy-back - Fact Sheet on the CGT implications of the BHP Billiton 2007 off-market share buy-back.

Henderson Group plc: 2006 return of capital - Fact sheet on the CGT implications of the Henderson Group return of capital

 


Last Updated: July 3, 2007