Skip to main content
shopping_cart

Your shopping cart is empty

Small business CGT concessions – Getting it right! presentation

Published on 11 Sep 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Division 152
  • the basic conditions
  • additional specific conditions
  • is it small?
  • grouping rules
  • affiliate
  • removal of 'beneficial' requirement
  • market value.

Author profiles:

Maggie Millar
Maggie is a Senior Manager with Grant Thornton.
Current at 11 September 2014

 
Author Photo - Paul Banister CTA
Paul Banister CTA
Paul Banister, CTA, is a Chartered Accountant and a Partner at Grant Thornton, leading their tax division in Brisbane. He has over 30 years’ experience working with clients to help them navigate through complex and potentially risky tax and commercial issues. His expertise includes domestic and international tax planning, transaction advisory and support, superannuation structuring and advice, succession planning and estate planning. Paul has presented at many professional and business forums, both in Australia and internationally. He is a contributing author to Thomson Reuter’s Financial Planning Handbook. Paul is also the recipient of The Tax Institute’s SME Tax Adviser of the Year Award for 2016. Current at 08 September 2016 Click here to expand/collapse more articles by Paul BANISTER.

This was presented at 2014 Queensland Annual State Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Practice development in a changing environment

Author(s):  Alistair Marshall

Materials from this session:







The tax reform agenda

Author(s):  Robert JEREMENKO

Materials from this session:

Further details about this event:

 

Copyright Statement