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Practical guide to small business CGT concessions presentation

Published on 09 May 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • satisfying the $6 million test - what the ATO looks for in real life
  • connected entities and affiliates - recent and proposed changes
  • satisfying the tests in multiple entity structures
  • overcoming the active asset traps
  • 15 year exemption
  • planning to obtain the retirement exemption
  • when to use the small business roll-over relief
  • interaction between the concessions and SMSFs.

Author profile:

Robert WARNOCK
Current at 03 November 2016 Click here to expand/collapse more articles by Robert WARNOCK.
 

 

Individual sessions

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