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Small Business Sale and Acquisition Workshop

Published on 21 May 2009 | Took place at Perth Concert Hall, WA

This event covered the CGT Small Business Concessions.

Are your clients acquiring a business? Structuring for the management of tax on acquisitions priced in this market will be critical in years to come. Have you got the right launching pad?

Get a 20% discount when you buy all the items from this event.

Individual sessions

CGT small business concessions

Author(s):  Richard J FRIEND

This paper covers:

  • changing landscape
  • Small Business Entity (SBE) Provisions
  • CGT SB Threshold tests
  • what is an SBE?
  • maximum net asset value test
  • 2009 amendments: new entry point re passive assets
  • the 2009 amendments: use of CGT assets by partnerships
  • the new definition of affiliate
  • connected entities
  • the 2009 amendments: affiliates and connected entities
  • issues with active assets
  • selling shares or units
  • case studies
  • discussion points.
Materials from this session:

CGT Small Business Concessions - Case study and questions

Author(s):  Paul TANTI This paper covers issues on the sale and acquisition of businesses via a case study with questions and answers.

Materials from this session: