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Small business CGT concessions – Tips and traps paper

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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 31 Jul 08

This paper covers:

  • using the small business entity provisions to access the concessions where the net assets test is a problem - planning opportunities that exist
  • finding the right significant individual
  • the benefits of the new definition of affiliate - when does it hurt and when does it help?
  • CGT events J5 and J6 - automatic 2 year deferral and other strategies
  • small business concessions and superannuation caps
  • tips to avoid structuring disasters.

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner at WMS Chartered Accountants based on the Gold Coast. Stephen has a particular focus on CGT, taxation implications of trusts and SME tax issues generally. He is a regular resource for other accounting professionals on tax matters. He is also a regular speaker on tax matters across south-east Queensland and northern New South Wales. In addition to holding Masters degrees in both Taxation and Economics, Stephen holds a Juris Doctor degree from Bond University Law School with first class honours. - Current at 30 July 2020
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This was presented at 2008 Queensland State Convention .

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

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Small business CGT concessions – Tips and traps

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