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Navigating the small business CGT concessions presentation

Published on 26 Nov 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • traps and opportunities in applying the $6M net asset test.
  • significance of the "connected with" and "affiliate" concepts.
  • the 15 year exemption - Am I "retiring"?
  • am I important? A collection of issues associated with satisfying the significant individual test.

Author profile

Michael Chrisohoou CTA
Michael Chrisohoou is an experienced commercial lawyer who works closely with business owners and their accountants to provide commercial and pragmatic advice. His background in tax, as well as his transactional and broader commercial experience enables him to provide specialist structuring and restructuring advice to clients. Michael’s experience includes acting for clients in the pharmacy, real property, agriculture and manufacturing industries. - Current at 22 January 2018
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This was presented at SA & NT Regional Seminar Series .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Navigating the small business CGT concessions - Case study & solutions

Author(s):  Michael Chrisohoou,  Peter SLEGERS

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