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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
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group.
Current at 24 March 2009 Current at 12 May 2009 Click here to expand/collapse more articles by Paul INGRAM.
 
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