Small Business CGT Concessions: Are you aware of all the benefits?
Published on 05 Jun 2002
| Took place at All Seasons Premier Menzies Hotel, Sydney, NSW
This seminar deals with CGT concessions for small businesses that apply to CGT events happening after 21 September 1999. Topics include: disposal of interest in trusts and companies, the $5 million threshold test, what is an 'active asset', when is the 'controller test' satisfied, what is a 'replacement asset', the order in which concessions apply, particular problems with discretionary trusts.