Tax Fundamentals – Capital Gains Tax

$198.00 AUD Inc. GST

At the conclusion of this training, attendees should be able to:

  • identify whether the CGT rules apply to a transaction or event;
  • identify the 54 CGT events;
  • identify the three categories of assets;
  • calculate the cost base or reduced cost base of an asset;
  • calculate a capital gain or loss arising on disposal of a CGT asset;
  • calculate a net capital gain or net capital loss for an income year; and
  • consider the record keeping requirements.

The currency of this resource material is at 18 June 2021.