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Small Business CGT Concessions paper


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.

Author profiles:

Tim Olynyk ATI
Tim is a Tax Partner at Moore Stephens in Melbourne, Tim has over ten years of experience in tax advisory. Tim specialises in advising clients in the property sector and also private clients and high net worth individuals. His particular areas of focus include CGT, loss recoupment, Division 7A and tax structuring for private groups. Current at 01 July 2009 Click here to expand/collapse more articles by Tim OLYNYK.
Ai Mee Ching CTA
Ai Mee works for Moore Stephens. Current at 08 August 2008

Simon Tucker CTA
Simon is a senior manager at in the Tax Advisory Division of Moore Stephens Melbourne. Simon joined the firm in 2007, prior to this Simon worked for the Australian Taxation Office where he worked in Project Wickenby having a particular focus on international tax structuring. Since joining Moore Stephens, Simon has been involved in a wide range of tax consulting and compliance activities. Working in Moore Stephens Simon has a particular focus on in International taxation and private client issues such as trusts and Division 7A. Current at 22 June 2012 Click here to expand/collapse more articles by Simon TUCKER.
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