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CGT: the small business framework presentation

Published on 13 Jun 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation reviews the impact of the proposed changes contained in Tax Laws Amendment (Small Business) Bill 2007 in respect of:

  • what is a small business entity?
  • what is included and excluded from turnover?
  • what are the aggregation rules?
  • other changes that affect small business entities.

Author profile:

Philip Keir CTA
Philip Keir,CTA, is a Chartered Accountant and Partner with Whitehills Business Advisors. He has over 20 years experience in advising small to medium sized enterprises in a wide range of taxation matters including small business CGT concessions ,business structures and restructures, trusts, SMSF's and employment taxes. Current at 02 May 2013 Click here to expand/collapse more articles by Philip KEIR.
 

This was presented at CGT Small Business Concessions: Reviewing the Changes.

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