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CGT concessions - tips and traps presentation


Most practitioners are aware of the various concessions, particularly in relation to SMEs, under the CGT regime. This presentation 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 .

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

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Author(s):  Richard F EDMONDS

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Division 7A revisited

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Capital structuring for corporate groups

Author(s):  Gordon THRING

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Tax cases, rulings and announcements that have changed the tax landscape

Author(s):  Keith JAMES

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