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Author: Grafiati

Published: 10 December 2022

Last updated: 29 January 2023

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1

Taxation Institute of Australia. New South Wales Division. State Convention. Papers presented at the State Convention of the New South Wales Division of the Taxation Institute of Australia, Wollongong, New South Wales, 13th to 15th June 1986. Sydney: TIA, 1986.

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2

Cooper, Gordon S. Capital gains tax. 2nd ed. Sydney: Butterworths, 1992.

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3

Pritchard, W. E. Capital gains tax. 8th ed. London: Pitman, 1987.

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4

Pritchard, W. E. Capital gains tax. 7th ed. London: Longman, 1985.

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5

Watterston, Juliana M. Tolley's capital gains tax. Croydon: Tolley, 1996.

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6

Mackley-Smith, Gary B. Tolley's capital gains tax. Croydon: Tolley, 1995.

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7

Scholtz, Wouter. Capital gains tax fundamentals. South Melbourne: Business Law Education Centre, 1991.

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8

Gravelle, Jane. Capital gains tax issues. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1988.

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9

Collison, David W. Capital gains tax rebasing. London: Institute of Chartered Accountants in England and Wales, 1991.

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10

Smailes, David. Tolley's Capital Gains Tax. Croydon: Tolley Publishing, 2000.

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11

Michael, Sherry, Gammie Malcolm, and Herbert Mark, eds. Whiteman on capital gains tax. 4th ed. London: Sweet & Maxwell, 1994.

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12

Christopher, Cox. Capital gains tax on businesses. 3rd ed. London: Sweet & Maxwell, 1992.

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13

Revenue, Great Britain Board of Inland. [Leaflets on capital gains tax]. London: Inland Revenue, 1989.

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14

Whiteman, Peter G. Whiteman on capital gains tax. 4th ed. London: Sweet & Maxwell, 1998.

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15

Whiteman, Peter G. Whiteman on capital gains tax. 4th ed. London: Sweet& Maxwell, 1989.

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16

Harris, Toby (Chartered tax advisor) and Wünschmann-Lyall Iris, eds. Capital gains tax 2008/09. Haywards Heath: Tottel, 2008.

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17

Whiteman, Peter G. Whiteman on capital gains tax. 4th ed. London: Sweet & Maxwell, 1995.

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18

Whiteman, Peter George. Whiteman on capital gains tax. 4th ed. London: Sweet & Maxwell, 1988.

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19

Killoran, Mary F. The capital gains exemption. 3rd ed. Don Mills, Ont: CCH Canadian, 1990.

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20

Poterba, James M. Venture capital and capital gains taxation. Cambridge, MA: National Bureau of Economic Research, 1989.

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21

Mida, Israel H. Capital gains: The lifetime exemption. 4th ed. North York, ON: CCH Canadian, 1994.

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22

Williams, R. C. Capital gains tax: A practitioner's manual. Lansdowne: JUTA Law, 1999.

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23

Hardman, J. P. Capital gains tax and your home. [London]: Institute of Chartered Accountants in England, 1989.

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24

Aaron, Henry J. The capital gains tax cut mystery. Washington, DC: Brookings Institution Press, 1993.

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25

Australian Capital Gains Tax. Lexis Law Publishing (Va), 1986.

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26

Limited, CCH Australia, ed. Australian capital gains tax: Principles and practice. North Ryde, NSW: CCH Australia Limited, 1992.

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27

Gilbert, Michelle. Capital Gains Tax. Croner CCH Group Ltd, 2004.

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28

Walker, G. C. Philip. Capital Gains Tax. Barry Rose Law Publishers Ltd, 1995.

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29

Pritchard, W. E. Capital Gains Tax. 8th ed. Macdonald & Evans Ltd, 1987.

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30

Pritchard, W. E. Capital Gains Tax. Financial Times Prentice Hall (a Pearson Education company), 1987.

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31

Cooper, Gordon S. Capital Gains Tax. 2nd ed. Butterworth, Australia, 1992.

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32

Andrew, Flint, and Walton Kevin, eds. Tolley's capital gains tax. London: Lexis Nexis, 2004.

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33

Tim, Good, ed. Capital gains tax handbook. Kingston upon Thames: Croner, 1996.

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34

Smailes, David, and Kevin Walton. Tolley's Capital Gains Tax. Tolley Publishing, 1998.

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35

Limited, Extel Financial, ed. Capital Gains Tax service. London: Extel Financial, 1989.

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36

Patrick, Noakes, and Boulding John, eds. Tolley's capital gains tax. Croydon: Tolley, 1986.

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37

Tolley's capital gains tax. Croydon: Tolley, 1997.

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38

Capital gains tax service. London: Extel Financial, 1993.

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39

Capital Gains Tax service. London: Financial Times Information, 2000.

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40

Smailes, David. Tolley's Capital Gains Tax. Tolley Publishing, 2002.

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41

Patrick, Noakes, and Boulding John, eds. Tolley's capital gains tax. Surrey: Tolley, 1990.

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42

Financial, Extel, ed. Capital gains tax service. London: Extel Financial, 1994.

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43

Limited, Extel Financial, ed. Capital Gains Tax service. London: Extel Financial, 1990.

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44

Tolley's capital gains tax. [Place of publication not identified]: Tolley, 2013.

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45

Tim, Good, ed. Capital gains tax handbook. Kingston upon Thames: Croner, 1995.

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46

Capital gains tax service. Financial Times Information, 1999.

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47

David, Smailes, ed. Tolley's capital gains tax. 2nd ed. Croydon: Tolley, 1997.

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48

Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. 6. Capital gains tax. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823209.003.0006.

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Abstract:

Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets; calculation of CGT; the rate of CGT; capital losses; rebasing of assets owned before 31 March 1982; exemptions and reliefs; and death of a taxpayer.

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49

Limited, Extel Financial, ed. Capital Gains Tax service. London: Extel Financial, 1995.

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50

Capital Gains Tax service. London: Financial Times Information, 2001.

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