Capital gains tax: new and revised extra-statutory concessions

Capital gains tax: new and revised extra-statutory concessions - 1995 - Inland Revenue Press Release 12 May 1995, (5) .

The Inland Revenue has published two new Extra-Statutory Concessions (ESCs), relating to 1) the transfer of assets and, 2) incidental costs and warranty payments, and issued a revised version of ESC D22 concerning CGT rollover relief.


CAPITAL GAINS TAX
EXTRA-STATUTORY CONCESSION
EXTRA-STATUTORY CONCESSIONS
ROLLOVER RELIEF
SHARE EXCHANGES
UNDERVALUE