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CGT small business concessions - Selected practical issues video

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Member Price: $99.00
Non Member Price: $121.00

Publication date: 02 Mar 16 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

This video is a filmed session from the National Convention, PowerPoint slides are incorporated with the presentation.

The ATO is increasing activity in the review and audit of CGT small business concession claims. This session considered the continuing challenges around managing the $6 million net asset threshold including a review of recent cases and issues arising in practice, such as:

  • connected entities, control and the Gutteridge and De Vuba cases
  • liabilities and the Bell and Byrne Hotel cases
  • the blurred lines around assets with a partial private use
  • valuation issues and the ATO’s view - Syttadel
  • assets and the Breakwell case
  • CGT exempt amounts.

Purchase individual materials from this session:

2016 National Convention Video Package
Author(s):  Stuart FORSYTH

Author profile

Robert Warnock CTA
Rob Warnock, CTA, is a Principal at Bernie O'Sullivan Lawyers, a boutique legal firm that advises accountants, business owners and individuals in the areas of taxation, superannuation and estate planning. Rob advises accountants and their clients in tax matters. His 30 plus years' experience in tax and related areas includes providing advice in relation to private business tax issues, tax disputes and trusts. - Current at 13 February 2019
Click here to expand/collapse more articles by Robert WARNOCK.
This was presented at 31st National Convention .

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