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Private companies and the small business CGT concessions paper

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Published on 23 Jul 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • when is a share an active asset?
  • maximum net asset value test
  • discussion of the relevant statutory provisions
  • additional conditions stipulated in subsection 152-10(2)
  • application of the concessions.

Author profile

Brian Richards CTA
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 23 May 2017
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This was presented at Issues Arising for Private Companies .

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Private companies and the small business CGT concessions

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