Published on 15 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
- changes to the conditions for accessing the CGT small business concessions, including:
- the maximum net asset value test
- the active asset test
- the controlling individual/significant individual changes
- changes to the way the concessions apply to partnerships
- changes to the concessions including:
- the 15 year exemption
- the retirement exemption
- the small business roll-over
- planning points for the new regime.
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford.
- Current at
27 October 2020