Proposed changes to small business CGT concessions.
05 Jan 09 |
CCH TAX WEEK
Issue: Issue 47 2008
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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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
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