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Small business CGT concessions presentation


This presentation outlines the new small business CGT concessions, in particular:

  • what has changed post 1 July 2006?
  • are the concessions now better than before?
  • what shortcomings still exist in relation to the concessions?
  • what are the benefits of the significant individual test?
  • how many can access the concessions?
  • what are the additional conditions to be satisfied where an interposed entity sells shares in a subsidiary?
  • how do you manage the 90% test?
  • are the changes in the Exposure Draft going to impact these changes?
  • the manner in which the changes interact with the existing rules and identify intended and perhaps unintended costs and benefits
  • how the change to the definition of active asset impacts the future sale of assets used in past businesses
  • how the changes impact the application of the maximum net asset value test and the concept of the connected entity
  • the complications that arise for structures that have a discretionary trust
  • the impact for partnerships.

Author profile

Spyros Kotsopoulos CTA
Photo of author, Spyros KOTSOPOULOS Spyros Kotsopoulos, CTA, is a Tax Advisory Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that that extend from high wealth family groups thorough to small cap listed entities. The emphasis of Spyros’s advisory work is on tax structuring, M&A (including tax due diligence) strategic tax planning and tax controversy/audit. This involves taking a proactive approach when assisting clients in dealing with their tax affairs. - Current at 18 June 2018
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This was presented at Manoeuvring the Maze: Tax Forum .

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