Miscellaneous 2006

Small business CGT concessions

Source: Western Australia

Published Date: 24 Feb 2006

 

Topics covered in this presentation include:

  • Consequences of allocation of sale price and the effect of receiving sale proceeds in different ways
  • CGT discount
  • Small business CGT concessions
  • Pre-conditions for small business CGT relief
  • 15 year exemption
  • Small business 50% reduction
  • Retirement exemption
  • Small business roll-over relief
  • Sale of business case study
  • Practical case studies

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Individual Session

Small Business CGT

Author(s): Sandra Rodman
Materials from this session:

Details

  • Published By: Sandra Rodman
  • Published On:24 Feb 2006
  • Took place at:Old Swan Brewery, Perth

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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