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CGT small business changes presentation


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.

Author profile:

Author Photo - Christopher Evans
Prof Christopher Evans
Chris is Professor of Taxation and former Head of the Australian School of Taxation (Atax) at UNSW Australia. He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration. Current at 04 July 2014 Click here to expand/collapse more articles by Chris EVANS.

This was presented at 22nd National Convention: Tackling Tax.

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