Published on 05 Jun 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This powerpoint presentation deals with CGT concessions for small businesses that apply to CGT events happening after 21 September 1999. Topics include: disposal of interest in trusts and companies, the $5 million threshold test, what is an 'active asset', when is the 'controller test' satisfied, what is a 'replacement asset', the order in which concessions apply, particular problems with discretionary trusts.
Greg Ganz is a Partner with Parry Carroll. He practices extensively in all areas of
taxation including domestic tax, stamp duty
and GST and advises on all areas of
superannuation. Greg holds a Bachelor of
Economics and a Master of Laws and is the
author of a number of papers on taxation and
superannuation with particular emphasis on
Current at 8 October 2004
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