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Tips, traps and uncertainties in the not-soeasy small business CGT concessions presentation

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

This presentation 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.

 

Individual sessions

Further details about this event:

 

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