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New CGT small business concession rules

Published on 01 Jul 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

It is widely appreciated by practitioners that the small business CGT concessions in Division 152 are generous. Upon closer examination of the concessions, both pitfalls and treasures can be seen. This article presents an overview of the provisions, and highlights both particular problems and opportunities that arise, and how to plan to maximise the access to the benefits offered by Division 152.

Author profile:

John Middleton CTA
John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses and also practises in stamp duty, GST and general tax. Current at 16 October 2014 Click here to expand/collapse more articles by John MIDDLETON.
 
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