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CGT Small Business Concessions / Discount

Published on 03 May 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Access to the small business relief is a vital tax planning tool for all tax practitioners. This powerpoint presentation will discuss the practical application of these provisions for different business entities, considering:
- Qualifying conditions to access concessions
- Application of the four concessions
- Interaction with the 50% general discount
- New developments

Author profile:

Chris EVANS

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This was presented at 36TH SOUTH AUSTRALIAN CONVENTION - "WEATHERING THE REFORM STORM" .

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