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Small Business CGT Concessions

Published on 16 Oct 2008 | Took place at Education Development Centre, Hindmarsh, SA

Part of the Younger Tax Practitioner series, this event was aimed at those who have been in employment for between 6 and 18 months although this topic may have a wider appeal within your organisation.

This event provided an overview of the small business CGT concessions and the recent changes made to the legislation. Those recent changes have opened up the concessions to a wider group of taxpayers and provided their advisors with both opportunities and issues when structuring business entries, changes and exits.

Individual sessions

Small business CGT concessions (clayton)

Author(s):  Tim CLAYTON

This presentation covers:

  • a summary of the conditions that need to be satisfied
  • the small business entity provisions and the benefits of carrying on a business
  • the meaning of "affiliate" and "connected with" and the pros and cons of not being affiliated and connected
  • planning ahead to access the concessions - why you don't need to be a small business to access the concessions
  • using the concessions to maximise super.
Materials from this session: