Date: April 1st 2013 (sent 9th March 2013)

• Column by Noel Whittaker… timely for anybody nearing retirement to understand the way the pension is assessed
• Latest Changes to Superannuation
• CGT Consequences of Depreciation
• ~ Building Depreciation
• ~ Depreciation of Plant and Equipment
• Draft Legislation on 50% CGT Discount for Non-Residents
• ~ How the Capital Gains Tax Discount is Calculated
• ~ Temporary Residents
• ~ Changing Residency
• ~ Main Residence Exemption
• Donations to School Building Funds
• Off The Plan Apartments