Published on 23 May 13
by TASMANIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- preparing for the binge: ensuring eligibility for the CGT small business concessions
- exotic chasers: some eccentricities of the CGT small business concessions
- mixing the drinks: the interaction of the CGT small business concessions and earn-outs
- cleaning up the mess: the traps that await those who leave the planning until after the disposal.
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford.
- Current at
27 October 2020