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Small business CGT concessions presentation

Published on 23 Nov 07 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation provides an overview of the changes to the CGT Small Business Tax Concessions including:

  • significant individual test
  • maximum net asset value
  • active asset test
  • deceased estates and the concessions
  • 15-year exemption and retirement exemption
  • $2 million turnover threshold.
It also looks at the issues and opportunities that apply from 1 July 2007 as a result of these changes.

Author profile:

Katherine CHMIELEWSKI
Katherine Chmielewski FTIA is an Associate at Cleland McFarlane Selth providing accounting, taxation and Business Services to a variety of clients operating in a diverse range of industries including manufacturing and retail selling. Her area of expertise is taxation advice and planning for small to medium clients. Katherine is a regular presenter for the Taxation Institute.
Current at 10 February 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Katherine CHMIELEWSKI.
 

 

This was presented at Alice Springs, Mount Gambier and Port Lincoln Seminar .

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