Skip to main content
shopping_cart

Your shopping cart is empty

Small business CGT concessions - Pitfalls in practice paper

Published on 25 Jun 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Bamford and the small business CGT concessions
  • pitfalls with two-tiered business structures
  • pitfalls with the 90% test
  • maximum net asset value test
  • active asset test
  • triggering CGT event J2 without selling the replacement asset
  • dividend access shares and significant individual
  • small business entity test and partnerships.

Author profile:

Robert Warnock CTA
Rob is a Principal at Bernie O'Sullivan Lawyers, a boutique legal firm that advises accountants, business owners and individuals in the areas of taxation, superannuation and estate planning. Rob advises accountants and their clients in tax matters. His 30 plus years' experience in tax and related areas includes business tax issues, CGT, tax planning, tax structuring, tax litigation and GST. Rob has been a member of many Treasury and ATO tax consultation committees and has appeared before parliamentary committees on tax reform issues. Current at 26 July 2016 Click here to expand/collapse more articles by Robert WARNOCK.
 
Individual sessions

Further details about this event:

 

Copyright Statement