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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:

Richard J FRIEND

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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