Miscellaneous 2022

Division 152 podcast

Source: Victoria

Published Date: 21 Jul 2022


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Where they apply, the small business tax concessions are generous. But determining eligibility is often complex; more so now than ever with recent changes to the rules meaning extra tests that need to be met in some cases. Claims are also attracting ATO attention with justified trust programs having revealed to the ATO that some ineligible businesses have mistakenly claimed, triggering this to become a current area of ATO review focus. Against that background, in this paper Michael addresses:

  • CGT concession stakeholders
  • Considerations that arise in respect of exiting stakeholders
  • The use of the concession when restructuring follows a family split
  • Other common traps encountered and what you can do to support claims and;
  • Interaction with CGT rollovers - particularly under subdivision 126-A

Individual Session

Division 152

Author(s): Michael Parker CTA


  • Published By: Michael Parker CTA
  • Published On:21 Jul 2022
  • Took place at:RACV Healesville Country Club & Resort

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Miscellaneous 2022

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