Australian CGT Handbook 2015-16


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Australian CGT Handbook 2015-16

Dec 2015

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We are pleased to announce the release of the Australian CGT Handbook 2015-16.  Now in its 7th edition, the Australian CGT Handbook 2015-16 continues to be a well-respected topic-based book that helps you understand and keep on top of the ever-changing and complex CGT regime.

Authored by Gordon Cooper Chris Evans and Kirk Wilson, the Australian CGT Handbook 2015-16 offers a comprehensive coverage of the CGT 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 CGT problems and helping them make sense of the provisions in a practical and relevant manner.

Current to October 2015, the Australian CGT Handbook 2015-16 is the definitive guide to the CGT provisions as they operate in Australia.


The publication allows you to:

  • Draw on the authors’ detailed understanding of the operation of, and the rationale behind, the 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


  • 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, including:
    • The proposed CGT “look-through” treatment of earn out arrangements
    • The proposed withholding tax regime relating to purchases from foreign residents;
    • Employee share scheme amendments;
    • Amendments to the integrity rules relating to scrip-for-scrip rollover;
    • Tax relief for certain mining arrangements;
    • The look-through treatment for instalment warrants.