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Small business CGT concessions: Some traps, twists and tips paper

Published on 12 Aug 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • who is an 'affiliate' and who is not?
  • who is 'connected with' who?
  • $6 million maximum net asset value test
  • active asset test
  • the additional basic conditions for shares in a company or units in a trust in the context of the 15 year exemption
  • the retirement concession
  • CGT caps.

Author profiles:

Chris SMAILES

Click here to expand/collapse more articles by Chris SMAILES.
 
Alan Krawitz CTA
Alan is a Director at EY Law (formerly Norton & Smailes). He is admitted as a lawyer of the Supreme Court of Western Australia and practices in the Federal Court of Australia and the Administrative Appeals Tribunal. Alan's principal areas of practice include income tax, CGT, tax disputes, tax litigation, superannuation, trusts, wills and estates. Current at 30 March 2016 Click here to expand/collapse more articles by Alan KRAWITZ.

This was presented at WA Convention 2010.

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