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Searching Content indexed under Capital Gains Tax by Colin Biggers & Paisley ordered by Published Date Descending.
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Foreign tax credits not available for discount component of capital gains
Full Federal Court confirms that foreign tax credits are only available to the extent income is returned as assessable income.
Australia
15 Oct 2019
2
Trust split arrangements may give rise to capital gains tax
Draft determination TD 2018/D3 says that trust split arrangements of the type described will cause a CGT event to arise.
Australia
1 Oct 2018
3
High Court clarifies question on trust streaming of franking credits
The Commissioner is bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact.
Australia
10 Sep 2018
4
Market value of shares in a private company
The Court considered the market value of shares in a private company, for the purpose of CGT small business concessions.
Australia
3 Jan 2018
5
Income tax implications for property development projects
Proceeds from a property development project may be taxed as a disposal of trading stock, profit making scheme or capital gain.
Australia
6 Nov 2017
6
Changes to foreign resident capital gains withholding clearance certificates
Developers should be aware that an updated certificate must be applied for in the event that a project is delayed.
Australia
12 Jul 2017
7
New tax incentives for start-up investors
These new tax measures will help start-ups overcome capital raising difficulties and stimulate investment in ESICs.
Australia
5 Sep 2016
8
Foreign resident capital gains withholding regime
Foreign resident vendors, purchasers and advisers should consider this tax impact on affected property transactions.
Australia
31 Aug 2016
9
How earn-out arrangements are affected by amended capital gains tax rules
New legislation will treat qualifying earn-out arrangements with a "look-through" approach for the purposes of CGT.
Australia
9 May 2016
10
Recouping unpaid foreign residents' capital gains tax the purpose of tax law amendments
Proposals to increase costs, to improve compliance with the foreign resident CGT regime, fall mainly on purchasers.
Australia
6 Jan 2016
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