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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
Current at 04 January 2011 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

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