CGT private residence exemption - extent of garden or grounds

CGT private residence exemption - extent of garden or grounds - 2000 - Farm Tax Brief 15(8) August 2000, 61-63(3) .

Considers whether CGT private residence exemption extends to gardens or grounds over 0.5 hectares. Uses case law to demonstrate how the courts have dealt with this issue.


CAPITAL GAINS TAX
PRIVATE RESIDENCE EXEMPTION
GARDENS
PERMITTED AREA
ENJOYMENT