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.
Current at 15 June 2011
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