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CGT concessions - tips and traps paper

Published on 07 Oct 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

Most practitioners are aware of the various concessions, particularly in relation to SMEs, under the CGT regime. This paper identifies some of the issues and practical problems in applying the CGT concessions for practitioners in the middle market, including:

  • latest developments in the small business CGT concessions
  • de-mergers for private companies
  • CGT event K6 and distributing pre-CGT profits
  • CGT implications of cloning trusts
  • practical problems in applying the CGT discount.

Author profile:

Wayne NGO
Wayne is a Director at Horwath in Melbourne. He regularly advises SME clients on international and domestic restructures, M&A and divestments and as such, capital gains tax is a major component of his expertise. Wayne has also taught taxation law at Monash University.
Current at 10 July 2006 Current at 23 October 2007 Click here to expand/collapse more articles by Wayne NGO.
 

 

This was presented at 44th Victorian State Convention: Surfing the Wave .

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