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Small business CGT concessions paper

Published on 31 Oct 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what traps and opportunities to look out for
  • how will the proposed extensions to the small business concessions impact on business sales?
  • unlocking the concessions from a company structure
  • how consolidation can alter the availability of the concessions
  • clawback of the concessions in certain trust structures
  • will a restructure help?

Author profile:

Michael PARKER
Michael is Partner at Hall & Wilcox, Lawyers. Michael's practice focuses on Capital Gains Tax, business sales, acquisitions & restructuring and business sales & acquisitions.
Current at 22 October 2007
Click here to expand/collapse more articles by Michael PARKER.
 

This was presented at Business and Entity Sales Series: Sale of Business .

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