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

Published on 03 Feb 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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 is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 26 June 2019
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This was presented at 5th Annual Property Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions




The small property developer - Opportunities abound

Author(s):  Richard Bowden

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2012 Adelaide property market

Author(s):  Oren Klemich

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Case study: The individual investor

Author(s):  Dom Cosentino

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