The small business CGT concessions can provide a source of favourable rewards for taxpayers. The many amendments to the complex legislation mean that care is needed to understand and access the available concessions. This paper uses practical examples to examine:
Richard has been a Partner at Norton & Smailes, Tax Lawyers, since 1994. Richard practises in the area of income tax, duties and other revenue law and provides advice to corporate clients, accounting firms and law firms. Richard has been involved in litigating various tax and duty cases in the SAT, Supreme Court, AAT, Federal Court and High Court and has delivered and authored numerous papers and articles for The Tax Institute, the Law Society WA and other professional organisations and publications.
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20 June 2017