Matches in DBpedia 2015-10 for { ?s ?p "Capital gains tax (CGT) in the context of the Australian taxation system applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most significant is transfers to beneficiaries on death, so that the CGT is not a quasi death duty.CGT operates by having net gains treated as taxable income in the tax year an asset is sold or otherwise disposed of."@en }
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- Capital_gains_tax_in_Australia comment "Capital gains tax (CGT) in the context of the Australian taxation system applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most significant is transfers to beneficiaries on death, so that the CGT is not a quasi death duty.CGT operates by having net gains treated as taxable income in the tax year an asset is sold or otherwise disposed of.".