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Small Business CGT paper

Publication date: 24 Feb 06

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Abstract:

Topics covered in this seminar presentation include:

• Consequences of allocation of sale price and the effect of receiving sale proceeds in different ways
• CGT discount
• Small business CGT concessions
• Pre-conditions for small business CGT relief
• 15 year exemption
• Small business 50% reduction
• Retirement exemption
• Small business roll-over relief
• Sale of business case study
• Practical case studies
  

Author profile:

Sandra Rodman
Sandra runs her own taxation training business, Tax Matters. Prior to this she was a taxation lecturer in the Business Faculty of the Queensland University of Technology where she taught at both undergraduate and postgraduate levels. She also previously worked in the taxation division of Arthur Anderson. Sandra has a Bachelor of Commerce, a Bachelor of Laws and a Masters of Laws. She was previously a State Councillor for the Taxation Institute.
Current at 01 December 2005
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Small Business CGT
Author(s):  Sandra RODMAN