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Small business concessions presentation

Published on 07 Nov 13 by NATIONAL DIVISION, THE TAX INSTITUTE

Accessing the small business CGT concessions remains a challenge. This presentation covers the key areas where most uncertainties and challenges arise for taxpayers. In particular it focuses on:

  • what is a liability for the purposes of the small business concessions and when does a liability relate to the CGT asset?
  • various amendments have been made to overcome unintended anomalies, but have the amendments achieved their aim?
  • dividend access shares post-TA 2012/4 and TD 2013/D5 – where do the pitfalls lie?
  • how will the small business concessions interact with the proposed changes tothe taxation treatment of earnouts?
  • incorporation of partnerships – are you shooting yourself in the foot?
  • lastly, perhaps the most difficult area lies in determining the market value of CGTassets, in light of a raft of recent cases where the Commissioner has challengedthe taxpayer’s valuation of CGT assets.

Author profiles:

Anna TRAN

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Angie HICKS

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This was presented at 21st National Tax Intensive .

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Author(s):  Vanessa PRIEST

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