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Sale of property assets – Achieving a completely legal CGT wipe-out paper


This paper covers:

  • do you qualify for Division 152 reliefs?
  • are you an SBE?
  • what is your aggregated turnover?
  • who is your affiliate?
  • who is connected with you?
  • when do you satisfy the *maximum net asset value test?
  • conducting businesses through company & trust chains
  • what is a CGT concession stakeholder?
  • what is your small business participation percentage?
  • what is an active asset?
  • not an active asset if used for rental
  • for how long must you own an active asset?
  • selling assets down the corporate/trust chain.

Author profile

Michael Butler CTA
Michael Butler, CTA, is the Partner in charge of Finlaysons’ Tax & Revenue Group and advises domestic and foreign clients on federal, international and state tax matters. He has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events. - Current at 22 September 2017
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This was presented at 5th Annual Property Day .

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