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Small business CGT concessions – Tips and traps paper

Member Price: $57.00
Non Member Price: $75.00

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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 has been practicing as an accountant since 1987 and has had a focus on tax since 1994. 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, Stephen has been a senior tax and superannuation trainer with CAANZ and has been instrumental in establishing dedicated tax training communities on both the Gold Coast and in Lismore for Northern NSW practitioners. 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. Stephen holds separate Masters degrees in both Taxation and Economics as well as a Bachelor of Business. More recently, he was awarded a Juris Doctor degree with first class honours from Bond University. - Current at 30 January 2025
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This was presented at 2008 Queensland State Convention .

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

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