Australian CGT Handbook 2026
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Australian CGT Handbook 2026
By Chris Evans, Glenn Davies
Australian CGT Handbook 2026-27

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Australian CGT Handbook 2026-27

By Chris Evans, Glenn Davies

Book

$252.00 RRP

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New Release, 13/09/2026

Code: 9780864601704

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Book Australian CGT Handbook 2026-27 13/09/2026 9780864601704 $252.00 Add to cart
Book+eBook Australian CGT Handbook 2026-27 Book + eBook 13/09/2026 43492334 $330.75 Add to cart
eBook - ProView Australian CGT Handbook 2026-27 eBook 13/09/2026 9780864601728 $252.00 Add to cart
Book Australian CGT Handbook 2025-26 24/09/2025 9780864601391 $240.00 Add to cart
Book+eBook Australian CGT Handbook 2025-26 Book + eBook 13/09/2025 43366476 $315.00 Add to cart
eBook - ProView Australian CGT Handbook 2025-26 eBook 13/09/2025 9780864601407 $240.00 Add to cart
Online Australian CGT Handbook - Checkpoint 01/05/2013 41412892 N/A

Available Formats

Format
Price
Book
$252.00
Additional information
Date
13/09/2026
Code
9780864601704
Add to cart
Book+eBook
$330.75
Additional information
Date
13/09/2026
Code
43492334
Add to cart
eBook - ProView
$252.00
Additional information
Date
13/09/2026
Code
9780864601728
Add to cart
Book
$240.00
Additional information
Date
24/09/2025
Code
9780864601391
Add to cart
Book+eBook
$315.00
Additional information
Date
13/09/2025
Code
43366476
Add to cart
eBook - ProView
$240.00
Additional information
Date
13/09/2025
Code
9780864601407
Add to cart
Online
N/A
Additional information
Date
01/05/2013
Code
41412892

Description

Australian CGT Handbook 2026-27

Current to 1 July 2026, this edition has been comprehensively updated to reflect significant legislative, regulatory and case law developments affecting tax practitioners.

This year has seen the announcement of the most fundamental legislative changes to capital gains tax in almost three decades, together with major case law developments. As a result, the new edition deals comprehensively with:

  • the forthcoming replacement, for resident individuals and trusts, of the 50% CGT discount with CPI indexation, together with a minimum tax on capital gains of 30% and the removal of pre-CGT asset status, changes that are likely to be attended by significant compliance costs, including potential valuation costs;
  • major foreign resident CGT reforms that have been foreshadowed;
  • transitional CGT measures and an optional cost base reset associated with the imposition of an additional tax on realised earnings for individuals with total superannuation balances exceeding $3 million;

Significant case law developments affecting:

  • foreign resident CGT rules (YTL Power and Newmont);
  • subdivisions and the capital-revenue distinction (Morton);
  • the market value substitution rules (Kilgour); and
  • other key CGT issues (XLZH, Sunna and Brisbane Club); and
  • general law developments relating to Bitcoin (Poulton) and updated ATO guidance on cryptocurrency more generally.

 

Table of Contents

CONTENTS

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

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Available Formats

Format Title Date Code Price
Book Australian CGT Handbook 2026-27 13/09/2026 9780864601704 $252.00 Add to cart
Book+eBook Australian CGT Handbook 2026-27 Book + eBook 13/09/2026 43492334 $330.75 Add to cart
eBook - ProView Australian CGT Handbook 2026-27 eBook 13/09/2026 9780864601728 $252.00 Add to cart
Book Australian CGT Handbook 2025-26 24/09/2025 9780864601391 $240.00 Add to cart
Book+eBook Australian CGT Handbook 2025-26 Book + eBook 13/09/2025 43366476 $315.00 Add to cart
eBook - ProView Australian CGT Handbook 2025-26 eBook 13/09/2025 9780864601407 $240.00 Add to cart
Online Australian CGT Handbook - Checkpoint 01/05/2013 41412892 N/A

Available Formats

Format
Price
Book
$252.00
Additional information
Date
13/09/2026
Code
9780864601704
Add to cart
Book+eBook
$330.75
Additional information
Date
13/09/2026
Code
43492334
Add to cart
eBook - ProView
$252.00
Additional information
Date
13/09/2026
Code
9780864601728
Add to cart
Book
$240.00
Additional information
Date
24/09/2025
Code
9780864601391
Add to cart
Book+eBook
$315.00
Additional information
Date
13/09/2025
Code
43366476
Add to cart
eBook - ProView
$240.00
Additional information
Date
13/09/2025
Code
9780864601407
Add to cart
Online
N/A
Additional information
Date
01/05/2013
Code
41412892

Have a promo code?

  • Free shipping on all orders Australia Wide

Description

Australian CGT Handbook 2026-27

Current to 1 July 2026, this edition has been comprehensively updated to reflect significant legislative, regulatory and case law developments affecting tax practitioners.

This year has seen the announcement of the most fundamental legislative changes to capital gains tax in almost three decades, together with major case law developments. As a result, the new edition deals comprehensively with:

  • the forthcoming replacement, for resident individuals and trusts, of the 50% CGT discount with CPI indexation, together with a minimum tax on capital gains of 30% and the removal of pre-CGT asset status, changes that are likely to be attended by significant compliance costs, including potential valuation costs;
  • major foreign resident CGT reforms that have been foreshadowed;
  • transitional CGT measures and an optional cost base reset associated with the imposition of an additional tax on realised earnings for individuals with total superannuation balances exceeding $3 million;

Significant case law developments affecting:

  • foreign resident CGT rules (YTL Power and Newmont);
  • subdivisions and the capital-revenue distinction (Morton);
  • the market value substitution rules (Kilgour); and
  • other key CGT issues (XLZH, Sunna and Brisbane Club); and
  • general law developments relating to Bitcoin (Poulton) and updated ATO guidance on cryptocurrency more generally.

 

Table of Contents

CONTENTS

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