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Proposed changes to small business CGT concessions.

Publication date: 05 Jan 09 | Source: CCH TAX WEEK

Issue: Issue 47 2008

Pages: pp.1-5

Abstract:
In October 2007, the previous Federal Government foreshadowed amendments to increase access to the small business capital gains tax (CGT) concessions for taxpayers who qualified for the concessions by way of the small business entity (SBE) test. In the 2008/09 Federal Budget, the current government confirmed that it would be proceeding with the proposed changes.

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Author profiles

Spyros Kotsopoulos CTA
Photo of author, Spyros KOTSOPOULOS Spyros Kotsopoulos, CTA, is a Tax Advisory Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that that extend from high wealth family groups thorough to small cap listed entities. The emphasis of Spyros’s advisory work is on tax structuring, M&A (including tax due diligence) strategic tax planning and tax controversy/audit. This involves taking a proactive approach when assisting clients in dealing with their tax affairs. - Current at 18 June 2018
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Julian Cheng ATI
Julian Cheng, ATI, is a partner in Pitcher Partner’s tax practice. He has over 20 years experience advising multinationals and investment funds on Australian and international tax issues with a focus on mergers and acquisitions, divestments, financing and corporate reorganisations. - Current at 27 August 2018
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