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Changes to the CGT small business concessions paper

Changes to the CGT small business concessions paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 19 May 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

how has the regime changed?
who will benefit now?
what are the effects of these changes on practitioners and their clients?

Author profiles

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 26 February 2016

More by Daniel SMEDLEY

A matter of trusts: Deemed to be a “fixed trust” – draft guidelines - 01-December-2016
Solving issues today, but planning for tomorrow paper - 27-May-2016
Business succession - Involuntary events paper - 08-October-2015
Trusts - Current risk areas paper - 18-March-2015
Practical trust management issues paper - 27-May-2014
Beware of trust conundrums! paper - 20-February-2014
Trusts roadshow workbook paper - 29-October-2013
2012 Trusts roadshow workshop paper - 16-August-2012
A matter of trusts: Continuity of the trust estate: FC of T v Clark - 01-March-2011
2010 trusts roadshow workbook paper - 23-September-2010
Modern day trust structures paper - 17-October-2008
Trusts roadshow: Case studies and workbook paper - 23-May-2008
A matter of trusts: Increasing flexibility for family trusts? - 01-August-2007
2007 Trusts National Roadshow: Workbook and Case Studies - 25-May-2007
A matter of trusts : Trusts holding underlying interests in entities - 01-February-2007
Trusts and succession planning paper - 21-October-2006
CGT small business concessions - selected issues paper - 06-October-2006
Trusts Workshop 2006 - 08-June-2006
Establishing new trusts as part of succession planning paper - 25-August-2005
A Matter of Trusts: Family trust elections - remain vigilant - 01-August-2005
A matter of trusts: Asset protection and trusts - 01-April-2005
A Matter of Trusts: In-specie distributions and GST - 01-February-2005
Comparison of trusts seminar paper - 30-November-2004
CGT exit strategies for SMEs convention paper - 11-September-2004
A Matter of Trusts - 01-August-2004
My Client the Property Investor/Developer - Part II convention paper - 02-April-2004

Click here to expand/collapse more articles by Daniel SMEDLEY.

Ronald Jorgensen CTA

Ron Jorgensen, CTA, is a Partner at Rigby Cooke Lawyers. Ron principally consults on Commonwealth and state tax laws, tax dispute resolution and compliance enforcements, and specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax-sensitive commercial and property transactions. Ron is an Accredited Specialist in Tax Law, a member of the Law Institute of Victoria and a respected technical writer and presenter. Ron is a fierce advocate for taxpayers. - Current at 23 May 2017

More by Ron JORGENSEN

Division 7A structuring: The contortionist revisited - 01-March-2017
Division 7A structuring - The contortionist revisited paper - 23-February-2017
Division 7A structuring - The contortionist revisited paper - 22-November-2016
Division 7A & divorce - Two certainties - Divorce & taxes paper - 22-November-2016
Unscrambling the Div. 7a omelette paper - 05-October-2016
Property development: Practical income tax, CGT and GST issues paper - 19-May-2016
Workshop 2 - Managing trust deed amendments: Case studies & suggested solutions paper - 28-April-2016
Managing trust deed amendments paper - 28-April-2016
Property development practical income tax, CGT and GST issues paper - 29-October-2015
Division 7A & divorce - Two certainties - Divorce & taxes paper - 25-March-2015
Independent contractors personal services income paper - 09-October-2014
Dear Commissioner - Written tax advocacy paper - 24-July-2014
Division 7A corrective action - The philosophy of Mr Miyagi paper - 16-April-2014
Division 7A structuring - The contortionist paper - 26-March-2014
Beware of trust conundrums! paper - 20-February-2014
Trusts roadshow workbook paper - 29-October-2013
Trust amendments after Clark paper - 17-October-2013
Tax advocacy - Writing to Win - 29-August-2013
2012 Trusts roadshow workshop paper - 16-August-2012
Bob’s distribution toolbox - Can we fix it? Revisited paper - 04-June-2012
A matter of trusts: Trust reimbursement agreements - 01-March-2012
Division 7A crisis management paper - 06-October-2011
A matter of trusts: Greenhatch v FCT: Streaming – Much ado about nothing! - 01-August-2011
Tax controversies: The rule of law and the model litigant rules - 01-June-2011
Tax controversies: Penalties & reasonably arguable positions - 01-April-2011
From questionnaire to assessment – Tips in defending your client’s position during audit paper - 10-March-2011
Unpaid present entitlements - Division 7A – UPEs – The red wine experiment paper - 02-March-2011
Tax controversies: Objections and written tax advocacy - 01-December-2010
Tax controversies: Settlements and remissions - 01-October-2010
2010 trusts roadshow workbook paper - 23-September-2010
From questionnaire to assessment - Defending your client during audit paper - 24-August-2010
Tax controversies: Access, exchange of information and privilege - 01-August-2010
Tax controversies: SME audit strategies – The Art of War - 01-June-2010
Bob's distribution toolbox - Can we fix it paper? - 20-May-2010
Tax controversies – voluntary disclosures - 01-April-2010
Tax controversies: SME tax risk management - 01-February-2010
Matter of trusts: Practical taxation of testamentary trusts - 01-September-2009
Unpaid present entitlement or loan – a Division 7A analysis - 01-August-2009
Unpaid present entitlement paper - 11-June-2009
A matter of trusts: Unpaid present entitlement – a Division 7A analysis - 01-May-2009
Administration of SME trusts paper - 12-March-2009
Matter of trusts: Trusts tax litigation - 01-February-2009
Distributing trust assets & capital gains selected issues paper - 20-November-2008
A matter of trusts: SMSF borrowing arrangements Victorian duty issues - 01-November-2008
A matter of trusts: Deductibility of interest and Taxpayer Alert TA 2008/3 - 01-June-2008
Trusts roadshow: Case studies and workbook paper - 23-May-2008
Continuing controversy post Cajkusic – Part II - 01-May-2008
Continuing controversy post Cajkusic - 01-December-2007
A Matter of Trusts: Lost trust deed? - 01-July-2007
2007 Trusts National Roadshow: Workbook and Case Studies - 25-May-2007
A Matter of Trusts: Supersized professional practice unit trusts - 01-May-2007
A Matter of Trusts: Distributable trust income - 01-April-2007
Social security special disability trusts - 01-November-2006
CGT small business concessions - selected issues paper - 06-October-2006
Discretionary trust interests: the Westpoint litigation paper - 13-September-2006
A matter of trusts: Resuscitating Service Trusts - 01-June-2006
Detecting, Disarming & Detonating a Mine paper - 30-May-2006
Land tax trusts: selected issues paper - 07-February-2006
Joint venture arrangements paper - 25-October-2005
How to structure your professional services firm paper - 14-October-2005
Taxing rental properties - selected issues seminar paper - 25-November-2004
Property investment and development convention paper - 10-September-2004
Rollover on Death - 01-August-2004
Taxation obligations in estate administration - 01-May-2004
Entrenching gifts in a will - 01-March-2004
Domestic Couples - wills and succession planning - 01-February-2004
Property Development - some selected tax issues seminar paper - 17-October-2003
Commercial Developers and Accelerated GST liability - 01-September-2003
Practical difficulties of trusts - 18-October-2002
The Accidental Lawyer - 01-September-2002
Q & A: Commonwealth benefits - 01-November-2001
Q and A: Uniform Capital Allowances - 01-August-2001
Q&A: prepayment rules - 01-August-2000
Q & A : PAYG: withholding problems with ABNs - 01-July-2000
Tax Q&A: 1 April 200 amendments: FBT meets GST - more sacrifice in salary? - 01-May-2000
PAYG instalment system - 11-April-2000

Click here to expand/collapse more articles by Ron JORGENSEN.

This was presented at 2007 North Queensland Convention: Tax on Track .

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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