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CGT small business concessions presentation

Published on 05 May 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The CGT small business concessions have now been with us for over five years, but continue to be difficult to apply in practice. This presentation examines the different concessions, with a particular focus on the following aspects:

  • connected entities
  • small business CGT affiliates
  • $5m net asset test
  • active asset test
  • controlling individuals.

These issues are explained with the use of practical examples involving common business structures (including companies, partnerships and trusts).

Author profile:

Paul INGRAM
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group.
Current at 24 March 2009 Current at 12 May 2009 Click here to expand/collapse more articles by Paul INGRAM.
 

 

This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley .

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

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