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CGT small business concessions paper

Published on 21 May 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • changing landscape
  • Small Business Entity (SBE) Provisions
  • CGT SB Threshold tests
  • what is an SBE?
  • maximum net asset value test
  • 2009 amendments: new entry point re passive assets
  • the 2009 amendments: use of CGT assets by partnerships
  • the new definition of affiliate
  • connected entities
  • the 2009 amendments: affiliates and connected entities
  • issues with active assets
  • selling shares or units
  • case studies
  • discussion points.

Author profile:

Author Photo - Richard Friend CTA
Richard Friend CTA
Richard spent most of the first 23 years of his professional career in Brisbane in the tax practice of Andersen and then Ernst & Young. Since 2006, he has operated a tax consulting business through Balena Tassa Pty Ltd. Richard has developed particular expertise in all aspects of structuring for tax, investment planning, superannuation and estate planning for SME and high net worth clients. Most of this work is done by way of consulting to, and providing training for, accountants and lawyers who operate in these areas. Current at 19 September 2016 Click here to expand/collapse more articles by Richard J FRIEND.
 

This was presented at Small Business Sale and Acquisition Workshop.

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