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Small business CGT concessions paper

Published on 31 Oct 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • amending legislation
  • rulings and determinations
  • liabilities relating to the assets – unpaid present entitlements 
  • affiliate and the maximum net asset value test
  • just how “active” should assets be?
  • issues with specific concessions.

Author profile

Sean Neary FTI
Sean is founder of Neary Consulting, a boutique tax practice in West Perth. Sean focuses on addressing complex tax issues for small and medium enterprises, including referral work from other accounting practices. His practice covers ATO and OSR dispute resolution, business sales and restructures, small business CGT concessions, business sales and restructures, international tax, GST and Transfer Duty. Sean has a Bachelor of Economics, Masters of Tax Law and is both a CPA and Fellow of the Tax Institute. His work history includes roles in Deloitte, PwC, Dow Corning, PKF, Webb Martin and was founding Chairman of technology materials group Talga Resources Limited (ASX: TLG). - Current at 17 October 2019
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This was presented at 2019 Western Australia Tax Intensive .

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Individual sessions


Asset protection: Three perspectives to enable holistic advice

Author(s):  Lee Nugawela,  Morgan Solomon,  Rishi Wijay

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