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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 Lawyer at Harwood Andrews, Victoria’s largest firm with a head office based in a regional centre. Rob has over 30 years’ experience in tax advising. Rob helps accountants, businesses and individuals on matters with his areas of practice including trusts, state and federal taxes, tax disputes, business structuring and asset protection. - Current at 29 January 2021
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