Capital Gains Tax (CGT) 2016

CGT small business concessions: CGT tips & traps

Source: Western Australia

Published Date: 18 Oct 2016


This presentation covers:

  • relevant conversations to hold with your clients
  • general conditions for SBE CGT concessions " problem areas
  • 15-year retirement exemption
  • 50% active asset reduction " should it always be used
  • sale of shares v sale of assets
  • liquidating a company after selling assets in the company
  • restructuring to meet the SBE requirements " will Part IVA apply?
  • new earn-out legislation and impact on concessions.

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Capital Gains Tax (CGT) 2016

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