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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 is a Principal Lawyer at Harwood Andrews, Victoria’s largest firm with a head office based in a regional centre. Rob has over 30 years’ experience in tax advising. Rob helps accountants, businesses and individuals on matters with his areas of practice including trusts, state and federal taxes, tax disputes, business structuring and asset protection. - Current at 29 January 2021
Click here to expand/collapse more articles by Robert WARNOCK.
This was presented at 31st National Convention .

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