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Ensuring access to small business CGT concessions paper

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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.

Published on 22 Oct 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Is your structure a help or a hindrance to accessing the concessions? Are you using your structure in the right way? Which concession is right for you? This paper covers:

  • satisfying the small business participation percentage
  • meeting the additional basic conditions for more complex structures
  • choosing the right concession
  • surviving scrutiny of application of the concession.

Author profile

Brian Richards CTA
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 04 January 2018
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This was presented at Expanding Private Business Day 4: Exit Strategies .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Readying the business for sale

Author(s):  Troy MORGAN

Materials from this session:

Determining and treating sales proceeds

Author(s):  Paul BANISTER,  Karlene SANDALJIAN

Materials from this session:

Ensuring access to small business CGT concessions

Author(s):  Brian J RICHARDS

Materials from this session:

Bringing an entity to an end

Author(s):  Paul BANISTER,  Karlene SANDALJIAN

Materials from this session:

Disablement and death - the unexpected exit

Author(s):  Greg CAHILL

Materials from this session:

Utilising superannuation funds to facilitate succession and exit

Author(s):  Neal DALLAS,  Clifford HUGHES

Materials from this session:

Further details about this event:

 

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