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CGT Concessions under the microscope

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Published on 30 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

The small business CGT concessions offer significant savings but many 'twists and turns' have to be navigated for the best outcome. This convention paper examines some of the variables inluding:
- the $5million net asset threshold
- the 50% reduction and settled fixed trusts compared with subscribed unit trusts
- the controlling individual and CGT concession stakeholder test
- structuring for the small business CGT concessions

Author profile

Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on their Tax Law Specialisation Advisory Committee. He is on the Superannuation Industry Relationship Network of the ATO and is a member of the board and technical committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 21 February 2017
Click here to expand/collapse more articles by Rob JEREMIAH.

 

This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION .

Get a 20% discount when you buy all the items from this event.

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CGT Concessions under the microscope

Author(s):  Rob JEREMIAH

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