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CGT concessions - tips and traps paper


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 CTA
Wayne Ngo, FTIA, is a Taxation Lawyer at Daniel Allison & Associates with over 10 years experience. Wayne advises a wide range of clients from private family groups to large multinational corporations on all aspects of taxation law and practice. Wayne holds degrees in commerce and law from the University of Melbourne. He regularly presents on topical taxation issues and has written numerous articles published in Australian and international publications. Current at 13 July 2011 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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