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Small Business CGT Day

Published on 18 Oct 2016 | Took place at City West Receptions, West Perth, WA

This event helped practitioners understand how to manage their clients’ affairs for access to the CGT small business concessions as well as how to apply the concessions and exemptions in practice.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Small business CGT rollover restructures

Author(s):  James Tng,  Varun Kumar

This paper covers:

  • rollover requirements
  • definition of a small business
  • rollover effect on the different types of assets
  • Division 7A and interaction with the rollover.
Materials from this session:

Connected entities and affiliates active asset test

Author(s):  Robert WARNOCK

This paper covers:

  • connected entities
  • affiliates
  • active asset test.
Materials from this session:

Maximum net asset value test

Author(s):  Robert WARNOCK

This paper covers:

  • MNAV - just before the CGT event
  • MNAV - assets
  • MNAV - related liability issues.
Materials from this session:

CGT small business concessions: CGT tips & traps

Author(s):  Mark POLLOCK,  Colleen Mortimer

This presentation covers:

  • relevant conversations to hold with your clients
  • general conditions for SBE CGT concessions – problem areas
  • 15-year retirement exemption
  • 50% active asset reduction – should it always be used
  • sale of shares v sale of assets
  • liquidating a company after selling assets in the company
  • restructuring to meet the SBE requirements – will Part IVA apply?
  • new earn-out legislation and impact on concessions.
Materials from this session: