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CGT exit strategies for SMEs convention paper

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.

Author profile:

Daniel Smedley CTA
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 Trusts 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 04 March 2016 Click here to expand/collapse more articles by Daniel SMEDLEY.
 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT.

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