Skip to main content
shopping_cart

Your shopping cart is empty

The new small business concessions paper

Published on 04 May 07 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Changes to the Div 152 CGT small business concessions have recently been announced. This paper aims to provide a practical focus on implementing these amendments, including:

  • structuring businesses for sale
  • changes to the significant individual test and the active asset test
  • maximising the superannuation concessions.

Author profile:

Author Photo - Ian Snook CTA
Ian Snook CTA
Ian Snook is a Partner at William Buck providing services to medium business enterprises and professions with his primar function being to provide taxation advice including tax planning, compliance and business structuring. Ian is a current member of The Tax Institute's South Australian State Council and Tax Technical Committee. Current at 16 August 2016 Click here to expand/collapse more articles by Ian SNOOK.
 

This was presented at South Australian Convention: In Tune with Tax.

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

Individual sessions











GST report: the year so far - developments in 2007

Author(s):  Matthew NICHOLLS

Materials from this session:

Getting trusts right: lessons from the Federal Court

Author(s):  Jeffrey SPENDER

Materials from this session:



The new small business concessions

Author(s):  Ian SNOOK

Materials from this session:

Further details about this event:

 

Copyright Statement