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Small business CGT concessions; are you aware of the benefits?

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.

Author profile:

Greg GANZ
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 self-managed funds.
Current at 8 October 2004
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Small business CGT concessions: benefits

Author(s):  Greg GANZ

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