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Small business CGT concessions – Tips and traps 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 31 Jul 08

This paper covers:

  • using the small business entity provisions to access the concessions where the net assets test is a problem - planning opportunities that exist
  • finding the right significant individual
  • the benefits of the new definition of affiliate - when does it hurt and when does it help?
  • CGT events J5 and J6 - automatic 2 year deferral and other strategies
  • small business concessions and superannuation caps
  • tips to avoid structuring disasters.

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner with WMS Chartered Accountants based on the Gold Coast. He specialises in all SME tax matters with a particular interest in the CGT small business concessions, tax effective restructures and Division 7A. Since 2011. He is passionate about tax education and assistance for regional accountants. He is also a regular speaker for other professional bodies including the Tax Institute. - Current at 01 June 2026
Click here to expand/collapse more articles by Stephen HOLMES.

 

This was presented at 2008 Queensland State Convention .

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