Skip to main content
shopping_cart

Your shopping cart is empty

CGT: Small business relief

Published on 01 Oct 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This is an extract from a more general paper presented by the author at the South Australian Division's State Convention on 5 May 2000. The extract has also been updated to include reference to the proposed amendments contained in the Taxation Laws Amendment Bill (No.7) 2000, which was before Federal Parliament at the time of writing.

Author profile:

Paul Ingram CTA
Paul is a Partner at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and until recently represented that committee on the ATO's Not-for-Profit Advisory Group. He is also an active member of the Taxation Committee of the Law Council of Australia. Current at 27 January 2016 Click here to expand/collapse more articles by Paul INGRAM.
 
Copyright Statement