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07 Nov 088 Treasury consultation on Small Business CGT Concessions

Neil Wickenden FTIA (HLB Mann Judd) attended a consultation with Treasury in Canberra on 6 November 2008 in relation to the exposure draft legislation to increase access to the small business capital gains tax (CGT) concessions that was announced in the 2008-09 Budget. The proposed changes increase access to these concessions for taxpayers owning a CGT asset used in a business by a related entity and for partners owning a CGT asset used in the partnership business, with effect from the 2007-08 income year: see the Legislation section in 2008 TAXVINE No 41 (7) (17 October 2008).

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