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Navigating the small business CGT concessions paper

Published on 26 Nov 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • delivering value through diligence
  • traps and opportunities in applying the $6 million net asset test
  • significance of the 'connected with' and 'affiliate' concepts
  • the 15 year exemption - am I 'retiring'?
  • planning on delivering outcomes.

Author profile:

Michael Chrisohoou CTA
Michael is an associate in Cowell Clarke's Tax & Revenue Group. Michael has a particular interest in providing tax advice in relation to real property transactions and working with accountants and business owners in the SME market. Michael also has broad experience in general commercial matters including structuring for acquisitions, business sales, share and unit sales and contract reviews. Michael is also currently a member of the Tax Institute's education committee. Current at 02 April 2014 Click here to expand/collapse more articles by Michael Chrisohoou.
 

This was presented at SA & NT Regional Seminar Series.

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Individual sessions

Navigating the small business CGT concessions - Case study & solutions

Author(s):  Michael Chrisohoou,  Peter SLEGERS

Materials from this session:




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