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Tips, traps and uncertainties in the not-so-easy small business CGT concessions paper

Published on 30 Apr 15 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the importance of the timing of the CGT event
  • recent developments affecting the connected entity rules
  • what the case law has taught us about the maximum net asset value test
  • issues to watch in satisfying the ‘active asset test’: the ‘rental exclusion’
  • the retirement exemption and contributions of property in specie
  • a guide to the operation of the small business roll-over
  • (re)structuring into trouble … Part IVA.

Author profiles

Antony Barrier FTI
Antony Barrier has been practising in tax, estate planning, superannuation and commercial law for over 10 years and provides advice in most areas of Australian Federal and State taxation, with a particular interest in international tax. In addition to his work at Munro Doig, Antony has spent time in the Taxation group of a large Australian law firm and a boutique firm in London specialising in international tax planning. Antony has a Master's degree in Law and is a fellow of the Tax Institute. - Current at 21 March 2018
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Alan Krawitz CTA
Alan is a Director at EY Law (formerly Norton & Smailes). He is admitted as a lawyer of the Supreme Court of Western Australia and practises in the Federal Court of Australia and the Administrative Appeals Tribunal. Alan’s principal areas of practice include income tax, CGT, tax disputes, tax litigation, superannuation, trusts, wills and estates. - Current at 19 May 2017
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