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CGT small business changes from the budget paper

Published on 15 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • changes to the conditions for accessing the CGT small business concessions, including:
    • the maximum net asset value test
    • the active asset test
  • the controlling individual/significant individual changes
  • changes to the way the concessions apply to partnerships
  • changes to the concessions including:
    • the 15 year exemption
    • the retirement exemption
    • the small business roll-over
    • planning points for the new regime.

Author profile

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 06 October 2016
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This was presented at 22nd National Convention: Tackling Tax .

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