Skip to main content
shopping_cart

Your shopping cart is empty

CGT Small Business Concessions / Discount

Published on 03 May 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Access to the small business relief is a vital tax planning tool for all tax practitioners. This seminar paper will discuss the practical application of these provisions for different business entities, considering:
- Qualifying conditions to access concessions
- Application of the four concessions
- Interaction with the 50% general discount
- New developments

Author profile:

Author Photo - Christopher Evans
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 01 October 2016 Click here to expand/collapse more articles by Chris EVANS.
 

This was presented at 36TH SOUTH AUSTRALIAN CONVENTION - "WEATHERING THE REFORM STORM".

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

Individual sessions


How is Tax to be Understood by the Courts

Author(s):  Justice D Graham HILL

Materials from this session:










TIA Website Presentation

Author(s): 

Materials from this session:

Further details about this event:

 

Copyright Statement