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Small business CGT presentation


This presentation covers:

  • the maximum net asset text:
    • what is market value
    • what is a liability
    • what assets are included
  • the active asset test:
    • the 80% test for interests in entities
  • connected and affiliated entities
  • accessing the concessions where entities hold assets
  • succession plans.

Author profile

Michelle Hartman CTA
Michelle is a Tax Partner at Deloitte Private with many years of experience in providing practical tax advice to clients. Michelle advises SME clients across a broad range of issues and taxes, including tax structuring, exit and succession planning. - Current at 22 October 2018
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This was presented at NSW 7th Annual Tax Forum .

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Individual sessions

When the ATO comes knocking…

Author(s):  Lyndall CROMPTON,  Craig JACKSON

Materials from this session:

ATO SMSF update

Author(s):  Matthew Bambrick

Materials from this session:

The superannuation/SMSF licensing regime panel session

Author(s):  Nidal DANOUN

Materials from this session:

GST update

Author(s):  Jonathan Ackerman

Materials from this session:

Employee share schemes and incentives for private companies and start ups

Author(s):  Louise BOYCE

Materials from this session:

Aspects of the BEPS action plan

Author(s):  Mark KONZA

Materials from this session:

Independent review

Author(s):  Deborah HASTINGS

Materials from this session:

Avoiding the testamentary trust for better options

Author(s):  Peter BOBBIN

Materials from this session:

Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

Materials from this session:

Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

Further details about this event:


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