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.
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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