Published on 11 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
Using case studies, this paper focusses on the small business CGT concessions, including:
- the basic conditions required to access the concessions, focussing on changes to the maximum net asset value test and land being deemed to be an active asset
- how the concessions may be accessed through various business structures
- tips and traps concerning the small business retirement exemption
- the dangers involved in using the small business roll-over.
Daniel is a Principal of Sladen Legal. He is a Law Institute of Victoria Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of Trust Structures Guide published by The Tax Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law.
- Current at
25 September 2017