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CGT Small Business Concessions under the Microscope
Published on 29 May 01 by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this powerpoint presentation include:
- The $5 million net asset threshold
- The connected entities rules for companies and trusts and the $5 million threshold
- The 50% reduction and settled fixed trusts compared with subscribed unit trusts
- The controlling individual and CGT concession stakeholder test in companies and trusts.
Author profile
Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on its Tax Law Specialisation Advisory Committee. He is a member of the board and technical and policy committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 29 June 2020
This was presented at SME Tax Intensive .
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