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CGT small business concessions presentation

Published on 12 Oct 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • basic conditions for relief
    • CGT event resulting in a capital gain
    • maximum net asset value
    • active asset requirements
    • controlling individual/CGT concession stakeholder
  • small business CGT concessions
    • 15 year exemption
    • 50% active assets exemption
    • retirement concessions
    • rollover relief. 

Author profile:

Malcolm WIGHT
Malcolm is a Director of Grant Thornton Adelaide's tax division. He is responsible for managing a significant proportion of the firm's technical tax work and is Chairman of Grant Thornton's National Tax Committee. Malcolm has been responsible for tax assignments in a wide range of areas, including property development and ownership, product rulings, and the consolidated entity regime. Malcolm is a member of the Tax Institute's SA State Council and the Membership Services Committee.
Current at 7 December 2005
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CGT small business concessions

Author(s):  Malcolm WIGHT

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