Capital Gains Tax (CGT) 2019

CGT concessions - Still great outcomes, but tighter eligibility

Source: Western Australia

Published Date: 31 Oct 2019


This presentation covers:

  • existing active asset test (including 80% look through).
  • new small business condition.
  • new object entity test.
  • modified active asset test.
  • companies carrying on a business.
  • max net asset value test " unpaid present entitlements.
  • affiliates
  • active asset " main use rent.
  • significant individual test.

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Individual Session

Small business CGT concessions

Author(s): Sean Neary FTI
Materials from this session:


  • Published By: Sean Neary FTI
  • Published On:31 Oct 2019
  • Took place at:Crown Perth, Perth

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Capital Gains Tax (CGT) 2019

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