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Tips & traps with the SBE test for the CGT concessions paper

Published on 02 Mar 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the CGT SB threshold tests
  • SBE definition
  • the 2009 Amendments: Affiliates and connected.

 

Author profile:

Author Photo - Richard Friend CTA
Richard Friend CTA
Richard spent most of the first 23 years of his professional career in Brisbane in the tax practice of Andersen and then Ernst & Young. Since 2006, he has operated a tax consulting business through Balena Tassa Pty Ltd. Richard has developed particular expertise in all aspects of structuring for tax, investment planning, superannuation and estate planning for SME and high net worth clients. Most of this work is done by way of consulting to, and providing training for, accountants and lawyers who operate in these areas. Current at 19 September 2016 Click here to expand/collapse more articles by Richard J FRIEND.
 

This was presented at 26th National Convention.

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Tips & traps with the SBE test for the CGT concessions

Author(s):  Richard J FRIEND

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