Skip to main content
shopping_cart

Your shopping cart is empty

Small business CGT concessions presentation

Published on 24 Feb 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

  • Consequences of allocation of sale price and the effect of receiving sale proceeds in different ways
  • CGT discount
  • Small business CGT concessions
  • Pre-conditions for small business CGT relief
  • 15 year exemption
  • Small business 50% reduction
  • Retirement exemption
  • Small business roll-over relief
  • Sale of business case study
  • Practical case studies

Author profile:

Sandra Rodman
Sandra runs her own taxation training business, Tax Matters. Prior to this she was a taxation lecturer in the Business Faculty of the Queensland University of Technology where she taught at both undergraduate and postgraduate levels. She also previously worked in the taxation division of Arthur Anderson. Sandra has a Bachelor of Commerce, a Bachelor of Laws and a Masters of Laws. She was previously a State Councillor for the Taxation Institute. Current at 01 December 2005 Click here to expand/collapse more articles by Sandra RODMAN.
 
Individual sessions

Further details about this event:

 

Copyright Statement