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Small business CGT relief for primary producers paper

Published on 20 Aug 08 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Primary producers are uniquely positioned in many cases to take advantage of the CGT Small Business Concessions when their properties are sold or restructured. This paper explores these opportunities and illustrates them with practical examples. Topics covered include:

  • issues and opportunities with $2M turnover - small business entity test
  • use of concessions for family land restructures
  • specific issues for primary producers concerning maximum net asset value test and active assets test
  • CGT planning opportunities
  • optimal primary production land holding structures.

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