shopping_cart

Your shopping cart is empty

  • Home
  • The latest changes to the small business CGT concessions

The latest changes to the small business CGT concessions

Taxation in Australia | 1 May 09
 
Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 May 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article examines the changes to the small business CGT concessions in Div 152 ITAA97 first announced by the Treasurer in the 2008-09 Budget in May 2008 and now contained in Tax Laws Amendment (2009 Measures No 2) Bill 2009. Intended to increase access to the small business CGT concessions, this article suggests that the changes could instead have a tendency to reduce access to the concessions.

Author profile

Robert Allerdice
Photo of author, Robert Allerdice
Click here to expand/collapse more articles by Robert Allerdice.

 

Copyright Statement
click to expand/collapse