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Small business CGT concessions – Some things that may surprise you presentation!


The new and improved small business concessions continue to provide practitioners with incredible opportunities to save tax for clients but their application is far from straightforward. This presentation helps you chart a course through specific pitfalls of the concessions as well as examining some of the new opportunities that continue to emerge. Topics covered include:

  • the small business entity rules – upsides and downsides
  • the benefits of carrying on a business
  • new definitions of “affiliate” and “connected with”
  • how spouses can be useful
  • issues with selling shares or units
  • issues with the active asset test
  • interest-free loans from the Government using the rollover concession
  • Part IVA and the SBC.

Author profile:

Author Photo - Stephen Holmes CTA
Stephen Holmes CTA
Stephen is a Partner at WMS Chartered Accountants based on the Gold Coast. Stephen has a particular focus on CGT, taxation implications of trusts and SME tax issues generally. He assists clients to legitimately reduce their overall tax burden by innovative structuring and detailed planning. He is a regular resource for other accounting professionals on tax matters. He is also a regular speaker on tax matters across south-east Queensland and northern New South Wales. In addition to holding masters degrees in both Taxation and Economics, Stephen completed a Juris Doctor degree at Bond University Law School in 2013 with first class honours. Current at 04 March 2016 Click here to expand/collapse more articles by Stephen HOLMES.

This was presented at 24th National Convention 2009.

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

Individual sessions

Justice Hill Memorial Lecture - Statutory interpretation

Author(s):  Murray GLEESON

Materials from this session:

The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

Materials from this session:

Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

Materials from this session:

Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

Materials from this session:

Further details about this event:


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