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


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:

Author Photo - Christopher Evans
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 01 October 2016 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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