Episode #1
CGT Reform Part 1: Categories, Sequencing and Evidence
Jul 29, 202632 minS1
<p>The headlines say the CGT discount has changed and indexation is back. But for professional advisers, that is only the beginning.</p><p></p><p>In Episode 1 of the CGT Reform Mini-Series, Sally Preston explains why the enacted CGT and negative gearing reforms require advisers to rethink how capital gains are classified, sequenced, evidenced and reviewed.</p><p></p><p>Under the new rules, advisers need to identify the type of gain, apply losses and quarantined residential amounts in the correct order, preserve reset-date evidence and consider whether indexation, Division 152 or the minimum tax overlay applies.</p><p></p><...
