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Demystifying the small business CGT concessions paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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.

Published on 13 Oct 11 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • recent developments
  • concept of 'affiliate'
  • concept of ‘connected with’
  • applying the aggregation rules to tests
  • 90% test for shares and interests
  • retirement exemption
  • small business roll-over.

Author profile

Robyn Jacobson CTA
Robyn Jacobson, CTA, is the Senior Advocate at The Tax Institute. She is an avid advocate, social media commentator, columnist, blogger, webcaster, presenter and the host of The Tax Institute’s TaxVibe podcast. She is also frequently quoted in the media. In her role as Senior Advocate, Robyn champions improvements to our tax system, with a focus on SMEs and supporting practitioners. Robyn regularly consults with the Treasury, ATO and professional bodies on technical issues, including as Co-Chair of the ATO’s Tax Practitioner Stewardship Group and a member of various other working groups Robyn has more than three decades in the profession, including a public practice background and more than 20 years guiding the profession in her various roles as a professional tax trainer. Robyn is a Chartered Tax Adviser of The Tax Institute, and a Fellow of both CA ANZ and CPA Australia. - Current at 10 April 2025
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This was presented at 2011 Tasmanian State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

An overview of big GST issues affecting SMEs in 2011

Author(s):  Bastian Gasser,  Richelle McCausland

Materials from this session:

Division 7A challenges and strategies in 2011

Author(s):  Greg NIELSEN

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Taxation and insolvency

Author(s):  Barry Hamilton

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Corporate conundrums

Author(s):  Amanda HOCKING

Materials from this session:

Demystifying the small business CGT concessions

Author(s):  Robyn Jacobson

Materials from this session:

Further details about this event:

 

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