内容教案相关6-4.pptxVIP

Question 6-4;Background;The assets Jennifer decided to sell:;Under s104-10, CGT event A1 happens if you dispose of a CGT asset. You dispose of a CGT asset if a change of ownership occurs from you to another entity.;Although it has been established that there is a CGT event occurs, we need to analyse whether the event will reach any CGT consequences.;(1) Trading stock of the retail business acquired in the last 12 months. ;(2) Depreciating assets used in the retail business acquired in June 2011. ;(3) A yacht acquired on 7 October 1999 for $15,000. ;(4) Unique collection of stamps acqui