CGT Small Business Reliefs

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An essential resource for any practitioner advising on the CGT small business reliefs

New 7th edition out now in print, online and eBook.

Ongoing developments to the CGT small business reliefs make it increasingly important for practitioners to have access to a reliable reference and analysis tool. This new edition, covering the latest developments, helps you understand and work with the law, and apply the reliefs in practice.

Key features and benefits:

  • details the legislative changes to the connected entity rules that became law in June 2013
  • deals with recent legislative changes affecting the CGT concession stakeholder test
  • covers the Full Federal Court’s decision in the Bell case, relevant to how the maximum net asset value test operates
  • supporting case studies help you understand and apply the reliefs in practice
  • tips and traps highlight strategies and pitfalls
  • covers the implications of relevant court and AAT decisions
  • details ATO-released information (including determinations and issues in the NTLG Losses and CGT Subcommittee meeting minutes)
  • expands on various aspects of the CGT small business reliefs and their practical operation.

Annual online subscription service includes:

  • 12 months of access to the online book, with updates
  • interactive eLearning with reference links back to the online book (4 CPD hours)
  • a copy of the eBook edition, at no extra cost.

Written by John Gaal, TaxCounsel

Purchase the book and online subscription and save 25% discount off the total price.