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Small Business CGT Concessions

Published on 05 Mar 18 by THE TAX INSTITUTE

The Tax Institute (TTI) welcomes the invitation to make a submission in relation to the measures announced to improve the integrity of the small business capital gains tax (CGT) concessions.

These measures are detailed in the following consultation documents:

  • Treasury Laws Amendment (Measure No. #) Bill 2018: improving the small business CGT concessions (Exposure Draft); and
  • Treasury Laws Amendment (2018 Measures No. #) Bill 2018 Exposure Draft Explanatory Materials (Explanatory Material).

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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