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
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.