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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
A Senior Associate at Clayton Utz Brisbane, John specialises in revenue and corporate law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. With particular experience in CGT planning for the sale of businesses, he also practices in stamp duty, GST, and general tax.
Current at 9 October 2008 Current at 15 December 2008 Click here to expand/collapse more articles by John MIDDLETON.
 

 

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