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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:

Ron JORGENSEN
Current at 15 June 2011 Click here to expand/collapse more articles by Ron JORGENSEN.
 

 

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