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Small business CGT concessions presentation

Published on 19 Oct 07 by TASMANIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • overview of the CGT small business concessions
  • identification of significant individuals and CGT concession stakeholders
  • illustrations of the small business participation percentage tests
  • applications of the alternative $2 million turnover test
  • connected entities
  • issues concerning disposals of membership interests
  • using concessions for restructures
  • restrictions on the small business retirement exemption
  • operation of the small business rollover.

Author profile:

Author Photo - Ronald Jorgensen CTA
Ronald Jorgensen CTA
Ron Jorgensen, CTA, is a Partner at Rigby Cooke Lawyers. Ron principally consults on Commonwealth and state tax laws, tax dispute resolution and compliance enforcements, and specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax-sensitive commercial and property transactions. Ron is an Accredited Specialist in Tax Law, a member of the Law Institute of Victoria and a respected technical writer and presenter. Ron is a fierce advocate for taxpayers. Current at 04 August 2016 Click here to expand/collapse more articles by Ron JORGENSEN.
 
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