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Small Business CGT Concessions paper

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.

Author profiles:

Simon TUCKER
Simon is a Taxation Manager with Moore Stephens.
Current at 8 August 2008 Current at 05 February 2009 Click here to expand/collapse more articles by Simon TUCKER.
 
Ai Mee Ching
Current at 02 June 2009

Tim OLYNYK
Current at 10 June 2009 Click here to expand/collapse more articles by Tim OLYNYK.

 

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