Published on 21 Nov 08
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- CGT assets identification
- issues with cost base
- small business CGT concessions (Div 152).
Michelle Hartman FTIA is a Director in the tax consulting division of Deloitte Growth Solutions. She has many years experience in providing practical tax advice to clients. She regularly advises SME clients across a wide range of industries on restructuring businesses, asset acquisitions and sale transactions. Michelle has extensive knowledge of the CGT small business concessions. Current at 20 November 2008 Current at 27 April 2009
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