CGT Fundamentals: Overview, CGT Assets & Events

Review the basics of the Capital Gains Tax regime with an operative overview, plus a run through the list of CGT events.

In this session, we cover:

• Overview

• What is a CGT Asset?

• Specific types of CGT Assets

  • Collectables

  • Personal Use Assets

  • Pre-CGT Assets

• Exemptions

• CGT Events

  • CGT Event A1

  • CGT Event B1

  • CGT Event C1 and C2

  • CGT Event D1 and D2

  • CGT Event E1 and E2

  • CGT Event E4

  • CGT Event I1

  • CGT Event K3, K4 and K6

• Case Study examples