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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

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. He now operates a tax consulting business through Balena Tassa Pty Ltd. Richard has particular expertise in tax and related structuring issues for the private client market. Most of his work is done by way of consulting to, and providing training for, accountants and lawyers around Australia who operate in these areas. - Current at 30 August 2017
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