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Demystifying the small business CGT concessions paper

Published on 13 Oct 11 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • recent developments
  • concept of 'affiliate'
  • concept of ‘connected with’
  • applying the aggregation rules to tests
  • 90% test for shares and interests
  • retirement exemption
  • small business roll-over.

Author profile:

Author Photo - Robyn Jacobson CTA
Robyn Jacobson CTA
Robyn is well known in tax training circles, having been a professional tax trainer for more than 15 years. After periods with Webb Martin and her own business Cyntax, Robyn continues to be a highly regarded tax trainer with TaxBanter Pty Ltd. With more than 20 years in the profession, Robyn has a public practice background in tax consulting and compliance, audit, superannuation and litigation support. Robyn focuses on SME issues, specialising in Division 7A, trusts and the small business CGT concessions, and often consults to the ATO on trust issues. Robyn is a Chartered Tax Adviser, Chartered Accountant, Registered Tax Agent and is a regular convention presenter. Current at 03 July 2014 Click here to expand/collapse more articles by Robyn Jacobson.
 

This was presented at 2011 Tasmanian State Convention.

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