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Small business CGT concessions: Impact of the new rules paper

Published on 22 Aug 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • basic requirements for accessing small business CGT concessions
  • maximum net asset value test (NAT)
  • CGT small business untity
  • active asset test
  • additional tests for shares and interests in trusts
  • CGT concession stakeholders.

Author profile

Linda Tapiolas CTA
Linda is a Partner in the Cooper Grace Ward Lawyers Commercial team. She provides a range of support services to accountants, financial planners and other professional advisers. This includes technical advice on complex tax, CGT and Div 7A issues, as well as acting on business sales and acquisitions to ensure clients achieve commercial and tax-effective outcomes. Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years advising clients on capital gains, business acquisitions and restructuring. She also conducted seminars and training sessions on various topics including CGT small business concessions - Current at 15 March 2021
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This was presented at 52nd Western Australia State Convention .

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