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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 has specialised in providing taxation advice to 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. He also consults extensively to other accounting and legal practices on various taxation issues. As a taxation specialist, Brian has extensive academic and other lecturing experience. Current at 20 May 2015 Click here to expand/collapse more articles by Brian J RICHARDS.
 

This was presented at 2014 North Queensland Tax Seminar.

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