shopping_cart

Your shopping cart is empty

CGT small business concessions - certainly not simple business concessions seminar paper

Published on 29 Oct 04 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers the tricks and traps of gaining access to small business CGT concessions. It includes consideration of:

  • trust structuring issues
  • calculation the $5.0m test
  • applying the 80% active asset
  • accessing the retirement exemption
  • using the rollover concession effectively
  • super fund interaction
  • implications of consolidating.

Author profile

Kenneth Schurgott CTA-Life
Ken Schurgott, CTA-Life is a Solicitor - Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken has been heavily involved in consultations with the ATO and Treasury on matters involving trusts including the inter-relation with Division 7A. He was National President of The Tax Institute in 2012. - Current at 28 September 2017
Click here to expand/collapse more articles by Ken SCHURGOTT.

 

This was presented at Small Business Intensive: Charting a steady course .

Get a 20% discount when you buy all the items from this event.

Individual sessions





Further details about this event:

 

Copyright Statement
click to expand/collapse