the profit or capital gain may be subject to a capital gains tax (CGT). CGT is common globally, but Australia’s implementation is considered one of the world’s most complex, and the nuance in this regulation can have significant implications at tax time. It's important to ...
Note:The total invoice value will not change, but the split between capital gain and the reduction of the asset cost base may be different. Additional Resources, watch the using Sharesight to complete your tax return webinar recorded 24 June 2020. Learn how to use Sharesight to make completin...
[1526] CGT compliance: property and share disposals targeted by the ATO.(capital gains tax)(Australian Taxation Office)(Brief Article)Hayes, Terry
The ATO should provide appropriate guidance on this issue. Selective reduction of capital: the term “selective reduction of capital” is intended to be broad and to take its ordinary meaning (as indicated in the explanatory materials to the Exposure Draft). Therefore, there is the potential for...
Theory of social capitalTheory of planned behaviourPurpose This study aims to reveal the factors that drive researchers to share data and to provide reference for promoting open scientific data.Design/methodology/approach Based on the theory of social capital and the theory of planned behaviour, ...
Most importantly, a shift from private to shared modes of transport is required for a significant reduction of resource consumption and transport sector emissions, which can be significantly supported by the advantages provided by AVs. Author Contributions Conceptualization, L.H. and F.H.; ...