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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:

Author Photo - Michael Parker CTA
Michael Parker CTA
Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, capital gains tax, business sales and acquisitions and restructuring. Michael has extensive experience handling 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 the small business CGT Concessions. He is a regular presenter for The Tax Institute. Current at 04 August 2016 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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