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Small business CGT concessions - case studies

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses small business CGT concessions, including the controlling individual and CGT concession stakeholder test, analysis of the maximum net asset value test and the connected entities rule, application of the rules to a chain of entities within a group and structuring for the concessions.

Author profile

Dr Mark Pizzacalla CTA
Mark is Partner-in- Charge of BDO’s Private Clients & SME Tax Advisory practice in the Melbourne office. Mark is a regular speaker on taxation issues, and a prolific writer, having contributed significant tax commentary through his numerous articles, publications and conference papers. Mark has been interviewed on LateLine Business in relation to current tax issues and is one of the few tax practitioners who has had his work cited in Australia’s Parliament. Mark is a current member of The Tax Institute’s Victorian Technical Committee, and former Chair of The Tax Institute’s National SME Sub-Committee, as well as being a former Victorian State Councillor. Mark has been recently appointed for a second term by the federal government to the Board of Taxation. - Current at 22 October 2018
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This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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