Chapter 1-Does capital gains tax apply to you?

Last updated 5 October 2009

This chapter provides general background information about capital gains tax (CGT) and how it applies to you or your entity.

What is capital gains tax?

What is a CGT event?

What is a CGT asset?

What are capital proceeds?

What is the cost base?

Debt forgiveness

Acquiring CGT assets

Choices

Exemptions and roll-overs

CGT and depreciating assets

Where to now?

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