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CGT Small Business Concessions - The Essential Operation of Division 152

Published on 21 Sep 2011 | Took place at Kooyong Lawn Tennis Club, Kooyong , National

Division 152 provides significant taxation advantages for small business taxpayers.

This event discussed:

    • what are the basic conditions that ensure the concessions are available to small business taxpayers
    • how the different business structures impact the application of the concessions
    • what are the taxation risks commonly encountered by the ATO that impact the access to the concessions
    • recent developments related to the concessions – Case law, Statute & ATO rulings, determinations and ATO Ids
    • provide a practical checklist for the various concessions to minimise risk.

    This event was also run in Brisbane on the 5th September, Perth on the 6th September, Sydney on the 7th September, Hobart on the 13 September, Canberra on the 14th September and Darwin on the 3rd October.

    Individual sessions

    Small business CGT concessions

    Author(s):  Brian J RICHARDS

    This paper covers:

    • preliminary CGT elements
    • basic conditions
    • type of entity
    • CGT concession stakeholder
    • active asset
    • choice of concession.
    Materials from this session: