Capital Gains Tax (CGT) 2010

Navigating the small business CGT concessions

Source: South Australia

Published Date: 26 Nov 2010

This presentation covers:
  • traps and opportunities in applying the $6M net asset test.
  • significance of the "connected with" and "affiliate" concepts.
  • the 15 year exemption - Am I "retiring"?
  • am I important? A collection of issues associated with satisfying the significant individual test.

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Individual Session

Navigating the small business CGT concessions

Author(s): Michael Chrisohoou CTA


  • Published By: Michael Chrisohoou CTA
  • Published On:26 Nov 2010
  • Took place at:Quality Inn Presidential, Mount Gambier

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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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Capital Gains Tax (CGT) 2010

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