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CGT Small Business Concessions: Reviewing the Changes

Published on 13 Jun 2007 | Took place at The Chifley on Lennons, Brisbane, QLD

This seminar examines the Small Business CGT Concessions using detailed case studies that looked at the implication of the changes on tax practitioners. Topics covered included:
- how the concessions work now and the changes that can be expected
- implications for existing and new business structures
- can restructures be beneficial?
- understanding the proposed $2m STS Threshold test
- further interaction of Div 152 concessions and the $2m Threshold test.

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Individual sessions

CGT: implications for business structures/restructures

Author(s):  Stuart O'NEILL

Using practical case studies, this paper examines the impact of the CGT small business concessions in respect of:

  • holding interests indirectly through interposed entities
  • various options for companies owned by trusts
  • impact on partnership structures.
Materials from this session:

CGT: the small business framework

Author(s):  Philip KEIR

This paper reviews the impact of the proposed changes contained in Tax Laws Amendment (Small Business) Bill 2007 in respect of:

  • what is a small business entity?
  • what is included and excluded from turnover?
  • what are the aggregation rules?
  • other changes that affect small business entities.
Materials from this session:

Changes to Div 152 rules - an overview

Author(s):  Timothy BEALE

This paper reviews the gateway rules in Div 152 and the context of the changes in respect of:

  • controlling individuals v. significant individuals
  • the revised operation of the net assets test
  • the impact of changes to the roll-over concession
  • clarifying access to the provisions for deceased estates.
Materials from this session: