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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: