Your shopping cart is empty
The small business CGT concessions in 2010 paper
Published on 14 Aug 09
The small business CGT concessions can provide a source of favourable rewards for taxpayers. The many amendments to the complex legislation mean that care is needed to understand and access the available concessions. This paper uses practical examples to examine:
- timing issues: application of tests, ownership period, changing status
- retirement; tax heaven, slaying the s 109 serpent
- distributing sheltered discounts; not plain sailing
- replacement asset rollover - a two year holiday?
- planning for the concession - Part IVA may lurk.
Author profile
Richard Norton CTA
Richard is a Legal Practitioner Director with Deloitte Legal in Perth. He practises in the area of income tax, duties and other revenue law and provides advice to corporate clients, private clients, accounting firms and law firms. Richard has been involved in litigating various tax and duty cases in the SAT, Supreme Court, AAT, Federal Court and High Court. He is a former State Chairman and national councillor of the Tax Institute and holds a Meritorious Service Award from the WA Division. He has delivered and authored numerous papers and articles for the Tax Institute, the Law Society of WA and other professional organisations and publications. - Current at 11 June 2021
This was presented at 2009 WA State Convention: The Road to Success .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Is Recovery the new R-word?
Author(s): John NICOLAOUMaterials from this session:
-
insert_chart
Working together in challenging times
Author(s): Bruce QUIGLEYMaterials from this session:
-
insert_drive_file
- insert_chart
Debt restructuring: from initial sniffles to the last gasp
Author(s): Len HERTZMAN, David ROWANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Living with capital gains (and losses): topical issues
Author(s): Chris EVANSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST: a year in review
Author(s): Cathryn FERRARISMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The small business CGT concessions in 2010
Author(s): Richard NORTONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Employers' response to tough times
Author(s): Philip WILLOX, Brett ARNOLDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Lost in translation: foreign exchange gains and losses
Author(s): Erin GORDON, Walter GIANOTTIMaterials from this session:
-
insert_drive_file
- insert_chart
Trusts: who do you trust when you are blindfolded?
Author(s): Syd JENKINSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation and SMSFs: latest strategies and news
Author(s): Jemma SANDERSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Family law: Tax & family breakdown
Author(s): Andrew DAVIESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Stamp duty: Reflections on the year past
Author(s): Fiona HALSEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.