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

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

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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 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 was National President of the Institute in 2012. - Current at 16 January 2019
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This was presented at Small Business Intensive: Charting a steady course .

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