CGT small business concessions paper

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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 19 May 2017

More by Richard J FRIEND

Real property tax issues paper - 25-August-2016
What is the price of success and what can you do about it? paper - 26-May-2016
Structuring for the small business concessions: Getting it right from the start paper - 26-March-2014
Tips, tricks and traps paper - 23-October-2012
Tips & traps with the SBE test for the CGT concessions paper - 02-March-2011
Division 7A: The end of life as we know it paper? - 03-June-2010
Liquidations paper - 18-May-2010
Some of the “other” CGT concessions paper - 06-August-2009
CGT small business concessions paper - 22-November-2008
Investing within the SIS environment paper - 31-July-2008
Feathering the nest – The CGT business concessions paper - 16-May-2008
The use of unit trusts and other property strategies paper - 17-July-2007
The new superannuation paradigm paper - 18-May-2007
SMSFs - investing in property paper - 23-August-2006
Using superannuation monies for geared property investments - 01-March-2006
Family trust elections - 04-August-1998
Family Trust Elections - Case Studies - 04-August-1998
Capital gains tax update - 28-April-1995
Capital gains tax update - 01-January-1993
Capital gains tax - 01-January-1990

Click here to expand/collapse more articles by Richard J FRIEND.

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CGT small business concessions

Author(s): Richard J FRIEND

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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CGT Small Business Concessions - Case study and questions

Author(s): Paul TANTI

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CGT Small Business Concessions - Case study and questions paper

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