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Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect presentation


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.

Author profile:

Author Photo - Christopher Evans
Prof Christopher Evans
Chris is Professor of Taxation and former Head of the Australian School of Taxation (Atax) at UNSW Australia. He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration. Current at 04 July 2014 Click here to expand/collapse more articles by Chris EVANS.

This was presented at Tax Through the Bottom of a Glass.

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