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Practical guide to small business CGT concessions paper

Published on 09 May 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • satisfying the $6 million test - what the ATO looks for in real life
  • connected entities and affiliates - recent and proposed changes
  • satisfying the tests in multiple entity structures
  • overcoming the active asset traps
  • 15 year exemption
  • planning to obtain the retirement exemption
  • when to use the small business roll-over relief
  • interaction between the concessions and SMSFs.

Author profile

Robert Warnock CTA
Rob is a Principal Lawyer at Harwood Andrews, Victoria’s largest firm with a head office based in a regional centre. Rob has over 30 years’ experience in tax advising. Rob helps accountants, businesses and individuals on matters with his areas of practice including trusts, state and federal taxes, tax disputes, business structuring and asset protection. - Current at 29 January 2021
Click here to expand/collapse more articles by Robert WARNOCK.

 

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