Your shopping cart is empty

Small business CGT - Some complexities... paper


This paper covers:

  • basic conditions for relief
  • the maximum net asset value test
  • the small business entity test
  • the active asset test
  • who are connected entities and affiliates why are they relevant?
  • succession planning.

Author profile:

Michelle HARTMAN
Michelle Hartman FTIA is a Director in the tax consulting division of Deloitte Growth Solutions. She has many years experience in providing practical tax advice to clients. She regularly advises SME clients across a wide range of industries on restructuring businesses, asset acquisitions and sale transactions. Michelle has extensive knowledge of the CGT small business concessions.
Current at 20 November 2008 Current at 27 April 2009 Click here to expand/collapse more articles by Michelle HARTMAN.


This was presented at NSW 7th Annual Tax Forum .

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

Individual sessions

When the ATO comes knocking…

Author(s):  Lyndall CROMPTON,  Craig JACKSON

Materials from this session:

ATO SMSF update

Author(s):  Matthew Bambrick

Materials from this session:

The superannuation/SMSF licensing regime panel session

Author(s):  Nidal DANOUN

Materials from this session:

GST update

Author(s):  Jonathan Ackerman

Materials from this session:

Employee share schemes and incentives for private companies and start ups

Author(s):  Louise BOYCE

Materials from this session:

Aspects of the BEPS action plan

Author(s):  Mark KONZA

Materials from this session:

Independent review

Author(s):  Deborah HASTINGS

Materials from this session:

Avoiding the testamentary trust for better options

Author(s):  Peter BOBBIN

Materials from this session:

Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

Materials from this session:

Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse