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CGT Rollovers for Small Business

Published on 03 Nov 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics covered include:
- a summary of the new law
- the basic conditions for small business relief
- How the CGT discount concessions interact with the small business CGT discounts.
Seminar paper.

Author profile

Dr Mark Robertson CTA
Mark Robertson, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific and listed as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts). - Current at 30 March 2021
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This was presented at Small Business Intensive .

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Individual sessions

CGT - The Current State of Play

Author(s):  Damien CLARKE

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Small Business Planning under the Simplified Tax System

Author(s):  John NEWBY

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