Published on 18 Sep 09
by NORTHERN TERRITORY DIVISION, THE TAX INSTITUTE
The Small Business CGT Concessions have been in existence in their current guise since September 1999. Since then there have been numerous changes, which have both expanded and contracted the scope of their operation. The latest changes introduced in March 2009 covered in this paper, have immediate implications for practitioners.
Paul Ingram, CTA is a Partner at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and previously represented that committee on the ATO's Not-for-Profit Advisory Group. He is also an active member of the Taxation Committee of the Law Council of Australia.
- Current at
28 September 2017