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Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect paper
Published on 23 May 13 by TASMANIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- preparing for the binge: ensuring eligibility for the CGT small business concessions
- exotic chasers: some eccentricities of the CGT small business concessions
- mixing the drinks: the interaction of the CGT small business concessions and earn-outs
- cleaning up the mess: the traps that await those who leave the planning until after the disposal.
Author profile:
Prof Christopher Evans CTA
Chris is Professor of Taxation and former Head of the Australian School of Taxation (Atax) at UNSW Australia. He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration. Current at 04 July 2014
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This was presented at Tax Through the Bottom of a Glass.
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Individual sessions
Division 40: Intellectual property
Author(s): Campbell RANKINEMaterials from this session:
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Trading stock - Do you roll out the barrel or the bottle?
Author(s): Gil LEVYMaterials from this session:
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Keynote address: Shed's Brewery - A taxing lifestyle business
Author(s): Willie SIMPSONMaterials from this session:
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Wine and whiskey - Are they super businesses?
Author(s): Matthew TOLMaterials from this session:
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"A day on the bog with Bill Lark"
Author(s): Bill LARKMaterials from this session:
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Does drinking on the job count as R&D?
Author(s): Tony INCEMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Turning water into wine
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Hiring,rewarding, motivating and retaining artisans
Author(s): Paul HOCKRIDGEMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
GST and the alcohol industry - Some of the stickies
Author(s): Michael EVANSMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Is your client's product destined to sail the seven seas?
Author(s): Kerrie SADIQMaterials from this session:
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Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect
Author(s): Chris EVANSMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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