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Changes to CGT small business concessions paper

Published on 02 May 19 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • changes to the SBCs 
  • Section 152-10(2) - new requirements
  • requirement 1 - Section 152-10(2)(a) - modified 'Active Asset Test'
  • requirement 2 -  Section 152-10(2)(b) 
  • requirement 3 -  Section 152-10(2)(c) - modified small business and MNAV tests
  • requirement 4 - Section 152-10(2)(d)
  • alternative structures.

Author profile

Paul Tanti CTA
Photo of author, Paul TANTI Paul is a partner in the Thomson Geer Tax Section and has a broad range of experience in providing specialist taxation and commercial advice to a wide variety of clients. His broad base of clients includes legal and accounting firms, private and listed companies, high net worth individuals, and private equity funds. Paul advises on all areas of Federal and State taxation law and related commercial matters. Paul is a regular speaker on tax and related commercial matters for various professional bodies. He is a member of The Tax Institute, a member of the Law Council of Australia’s Business Law Committee (South Australian Tax Sub Committee), and a member of the South Australian State Taxes Liaison Group. - Current at 06 November 2019
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This was presented at 2019 Barossa Convention .

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Tax and the economy - Policy and performance

Author(s):  Robert Breunig

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Case study part IV - Losses

Author(s):  Alistair Hutson,  Toni Harrington

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