The small business CGT concessions remain an important component of effective tax planning, but determining eligibility continues to be an area of complexity and ATO scrutiny. This session provides a detailed examination of the key tests and practical issues that arise when applying the concessions, including:
- What’s in and what’s out;
- Liabilities;
- Issues arising from cases;
- What is best practice;
- How to brief a valuer; and
- Should you get more than one valuation.