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The latest on the Small Business CGT Concessions paper

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.

Author profile:

Paul INGRAM
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group.
Current at 24 March 2009
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This was presented at Small Business CGT Concessions and Superannuation .

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