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Ensuring access to small business CGT concessions paper

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 J RICHARDS

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This was presented at Expanding Private Business Day 4: Exit Strategies .

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