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The small business CGT concessions in 2010 paper

Published on 14 Aug 09

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:

  • timing issues: application of tests, ownership period, changing status
  • retirement; tax heaven, slaying the s 109 serpent
  • distributing sheltered discounts; not plain sailing
  • replacement asset rollover - a two year holiday?
  • planning for the concession - Part IVA may lurk.

Author profile:

Richard Norton CTA
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. Current at 05 February 2016 Click here to expand/collapse more articles by Richard NORTON.
 

This was presented at 2009 WA State Convention: The Road to Success.

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