Published on 08 Apr 14
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- basic conditions for relief
- small business CGT concepts
- basic threshold tests
- active asset
- small business roll-over.
Corey Beat CTA
Corey is a Principal in the Perth Tax Services division of RSM Australia. Corey has 15 years' experience in providing taxation advice and specialist tax consulting services, covering a diverse array of issues including domestic and cross-border income tax issues, Capital Gains Tax, Goods and Services Tax and employment tax issues. Corey also provides specialist tax assistance to RSM Australia's Business Services and Reconstruction & Recovery divisions and was previously a presenter with one of Perth's largest tax training networks. Corey has completed his Masters of Taxation, and is a the chair of Tax Institute's Professional Development Committee. Current at 14 April 2016
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