Skip to main content
shopping_cart

Your shopping cart is empty

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 at Bernie O'Sullivan Lawyers, a boutique legal firm that advises accountants, business owners and individuals in the areas of taxation, superannuation and estate planning. Rob advises accountants and their clients in tax matters. His 30 plus years' experience in tax and related areas includes business tax issues, CGT, tax planning, tax structuring, tax litigation and GST. Rob has been a member of many Treasury and ATO tax consultation committees and has appeared before parliamentary committees on tax reform issues. Current at 26 July 2016 Click here to expand/collapse more articles by Robert WARNOCK.
 
Individual sessions

Further details about this event:

 

Copyright Statement