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Small Business CGT – Are My Assets Active? presentation

Published on 19 Aug 21 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • What is an active asset? (i.e. analysis of section 152-40 of the ITAA 1997)
  • Analysis of recent cases, guidelines and rulings (e.g. FCT v Eichmann [2019] FCA 2155 and SWPD and FCT [2020] AATA 555)
  • Review of recent amendments to the definition of active asset (e.g. “new” active asset test for shares or interests in trusts)
  • Practical case studies. 

Author profile

Natalie Hewson CTA
Natalie is a Chartered Accountant and Partner at FMA Partners, specialising in tax advisory and compliance for private businesses, both Australian and foreign, as well as high net worth family groups. She has more than 15 years experience as a leading tax advisor. Her expertise includes Capital Gains Tax, taxation of trusts, domestic and international tax planning and all tax issues for SMEs particularly restructuring and succession planning. Natalie is known for providing clear, simple and holistic advice to her clients, and is a regular resource for other accounting professionals on tax matters. - Current at 22 January 2020

 

Individual sessions

Small Business CGT – Are My Assets Active?

Author(s):  Natalie Hewson

Materials from this session:

Further details about this event:

 

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