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Small business CGT concessions paper


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 CTA
Photo of author, Michael PARKER Michael is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues including CGT and Division 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the Small Business CGT Concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury including in respect of Division 7A, small business impediments and the small business CGT Concessions. He is a regular presenter for The Tax Institute. - Current at 06 August 2018
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This was presented at Business and Entity Sales Series: Sale of Business .

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