Australian CGT Handbook 2023-24

Australian CGT Handbook 2023-24

By Chris Evans, Tim Russell


$232.00 RRP

Date: 28/09/2023

Code: 9780864600813

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian CGT Handbook - Checkpoint 01/05/2013 41412892 N/A
Book Australian CGT Handbook 2023-24 28/09/2023 9780864600813 $232.00 Add to cart
eBook - ProView Australian CGT Handbook 2023-24 eBook 13/09/2023 9780864600837 $222.00 Add to cart
Book+eBook Australian CGT Handbook 2023-24 Book + eBook 13/09/2023 43170529 $288.00 Add to cart


Authored by Chris Evans and Tim Russell, The Australian CGT Handbook 2023-24 continues to be a well-respected capital gains tax guide, offering a comprehensive coverage of the Australian capital gains tax provisions, together with realistic examples, crucial practical tips and warnings.

Practitioners will benefit from the publication’s accessible style when advising clients on the most common and complex CGT problems and helping them make sense of the provisions in a practical and relevant manner.  Current to 30 June 2023, the Australian CGT Handbook 2023-24 is the definitive guide to the CGT provisions as they operate in Australia.

What's New in 2023-24 for the Australian CGT Handbook

  • Full coverage of the legislation, now enacted, that removes the entitlement to the main residence exemption for foreign residents and modifies the principal asset test in relation to taxable Australian real property
  • Enhanced commentary on the application of the main residence exemption for Australian residents in the context of the increased need to work from home in the light of the COVID-19 lockdown
  • The latest updates on other legislative changes, cases and ATO rulings affecting CGT
  • New ATO guidance on data matching initiatives and an up to date analysis of the CGT compliance focus of the ATO
  • Commentary on recent cases involving CGT, including the Greensill case

Australian CGT Handbook Benefits

  • Draw on the authors’ detailed understanding of the operation of, and the rationale behind current provisions and how they operate
  • Easily identify and access areas of particular interest
  • Pinpoint relevant legislation using references throughout the commentary
  • Embed your understanding of principles through the use of examples which help to illustrate complex CGT problems in a real world setting.
  • Australian CGT Handbook Features
  • Detailed analysis of vital day-to-day practice areas including the CGT small business concessions, the consequences of assets passing through a deceased estate, and CGT (and related legal) issues associated with the sale or disposal of any CGT asset
  • A thorough outline of all the other CGT concessions and exemptions, such as the crucial main residence exemption and the roll-over provisions.
  • Explanations of the latest legislative, case law and ruling developments

Table of Contents


  • The building blocks
  • Individuals
  • Entities
  • CGT small business concessions
  • Other transactions
  • Rollovers

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