CGT: Small Business Reliefs
|Online Subscription Package (4 structured CPD hours)|
Ongoing developments to the CGT small business reliefs make it increasingly important for tax practitioners to secure a reliable source of information to use as a reference and analysis tool. This resource is essential for any practitioners advising on the CGT small business reliefs.
Building on the previous editions, this popular publication for tax practitioners who deal in CGT matters has been completely revised to incorporate these complex developments.
The print edition of this book incorporates changes and revisions to the law, including:
- alteration of the connected entity test where a trust is involved
- the change in the calculation of a taxpayer's direct small business participation percentage in certain circumstances
- an amendment which extends the consequences of the nomination of a controller of a discretionary trust in a loss year
- interpretative decisions issued by the Commissioner, including interpretive decisions relating to the personal use asset exclusion from the net value of the CGT assets of an individual.
Annual online subscription service includes:
- 12 months of access to the book online, with updates
- Regular newsletter providing updates on CGT
- Cross-references and links to legislation
- Online learning module (4 structured CPD hours).
Buy both and save 25%
Purchase the printed book and online subscription you will receive 25% discount off the total price.
Written by John Gaal of TaxCounsel.