btf5965s22018讲座资产增值税8btf5965税法年第2学期根据一.pdfVIP

OVERVIEW ▪ A ga haracterised as capital is not subject to e tax under ordinary concepts ▪ Capital gains tax (CGT) commenced on 20 September 1985 and brings capital receipts into the tax base ▪ A taxpayer’s e tax liability ludes capital gain: Assessable Ordinary Statutory e e e Net Capital