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Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect paper

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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
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 29 May 2019
Click here to expand/collapse more articles by Chris EVANS.

 

This was presented at Tax Through the Bottom of a Glass .

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Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect

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