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CGT small business concessions presentation

Published on 21 May 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation, almost 80 slides, covers:

  • first round of changes
  • second round of changes
  • third round of changes
  • basic rules for CGT SB concessions
  • what is an SBE (small business entity)?
  • SBE tests
  • aggregated turnover
  • new rule re passive assets
  • passive assets and partnerships
  • maximum net asset value
  • who or what is an affiliate?
  • when is an entity "connected with" you?
  • new deemed affiliate rule
  • active asset test
  • when does an asset have to be active?
  • changes to active asset test
  • selling shares or units.

Author profile:

Author Photo - Richard Friend CTA
Richard Friend CTA
Richard spent most of the first 23 years of his professional career in Brisbane in the tax practice of Andersen and then Ernst & Young. Since 2006, he has operated a tax consulting business through Balena Tassa Pty Ltd. Richard has developed particular expertise in all aspects of structuring for tax, investment planning, superannuation and estate planning for SME and high net worth clients. Most of this work is done by way of consulting to, and providing training for, accountants and lawyers who operate in these areas. Current at 19 September 2016 Click here to expand/collapse more articles by Richard J FRIEND.
 

This was presented at Small Business Sale and Acquisition Workshop.

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