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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 J FRIEND

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This was presented at Small Business Sale and Acquisition Workshop .

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