Published on 08 Aug 08
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper provides an overview of the small business CGT concessions and delves into the recent changes made to the legislation. Topics covered include:
- a summary of the basic conditions that need to be satisfied
- details of the specific conditions that need to be satisfied to utilise each of the small business concessions
- practical case studies illustrating how small differences in the structure of a business can result in a very different outcome
- practical case studies illustrating how different business structures can impact the way in which the tax-free capital gain can be extracted from the business structure.
Simon is a Taxation Manager with Moore Stephens.
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