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Small business CGT concessions - The technical & practical issues paper

Published on 10 Oct 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • taxpayer sells a CGT asset
  • taxpayer disposes of an interest in an entity
  • active asset test
  • small business participation percentage
  • application of the concessions - company taxpayer.

Author profile

Brian Richards CTA
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 12 April 2017
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This was presented at 2014 North Queensland Tax Seminar .

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