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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

Click here to expand/collapse more articles by Michael Chrisohoou.
 

This was presented at SA & NT Regional Seminar Series .

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Individual sessions

Navigating the small business CGT concessions - Case study & solutions

Author(s):  Michael Chrisohoou,  Peter SLEGERS

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