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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
Michelle Hartman FTIA is a Director in the tax consulting division of Deloitte Growth Solutions. She has many years experience in providing practical tax advice to clients. She regularly advises SME clients across a wide range of industries on restructuring businesses, asset acquisitions and sale transactions. Michelle has extensive knowledge of the CGT small business concessions.
Current at 20 November 2008 Current at 27 April 2009 Click here to expand/collapse more articles by Michelle HARTMAN.


This was presented at NSW 7th Annual Tax Forum .

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Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

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Commissioner's address

Author(s):  Chris JORDAN

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