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CGT exit strategies for SMEs presentation

Published on 11 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

Using case studies, this presentation focusses on the small business CGT concessions, including:
- the basic conditions required to access the concessions, focussing on changes to the maximum net asset value test and land being deemed to be an active asset
- how the concessions may be accessed through various business structures
- tips and traps concerning the small business retirement exemption
- the dangers involved in using the small business roll-over.

Author profile:

Daniel SMEDLEY
Current at 20 October 2010 Click here to expand/collapse more articles by Daniel SMEDLEY.
 

 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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