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Small business CGT presentation

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Non Member Price: $15.00

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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 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the maximum net asset text:
    • what is market value
    • what is a liability
    • what assets are included
  • the active asset test:
    • the 80% test for interests in entities
  • connected and affiliated entities
  • accessing the concessions where entities hold assets
  • succession plans.

Author profile

Michelle Hartman CTA
Michelle Hartman, CTA is a Tax & Advisory Partner at PwC Private with many years of experience in providing practical tax advice to clients. Michelle advises private clients across a broad range of issues and taxes, including structuring for acquisitions and divestments. She specialises in assisting private clients (and the families behind them) plan for transition of both ownership and leadership, appreciating that it can be an emotionally challenging time. - Current at 11 July 2023
Click here to expand/collapse more articles by Michelle HARTMAN.

 

This was presented at NSW 7th Annual Tax Forum .

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

Individual sessions

Small business CGT - Some complexities

Author(s):  Michelle HARTMAN

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Property – Issues for small to medium size developers

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Extracting wealth from private businesses

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Division 7A

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Paying pensions out of super funds

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GST recent developments

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Superannuation in estate planning

Author(s):  Chris Balalovski,  Simon Conolly

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An update on the tax consolidation regime

Author(s):  Jenny CLARKE

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Capital management

Author(s):  Cameron BLACKWOOD,  Richard HENDRICKS

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How to treat costs associated with buy-sell transactions and corporate restructures

Author(s):  Craig Duncan,  Mark Edmonds

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Taxation of non-residents

Author(s):  Clint Harding

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M&A update

Author(s):  Mark GOLDSMITH

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Evidencing your position – What to retain, what to disclose

Author(s):  Chloe BURNETT

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When the ATO comes knocking…

Author(s):  Lyndall CROMPTON,  Craig JACKSON

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ATO rulings on new transfer pricing legislation: What are the practical implications for taxpayers’ compliance and reporting obligations?

Author(s):  Paul BALKUS

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The practical impact of recent tax cases on corporate taxpayers

Author(s):  Judy SULLIVAN

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GST - Taking a fresh look at some of the fundamental

Author(s):  Heydon MILLER

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The ‘new’ Part IVA – What is the experience so far?

Author(s):  James PETTIGREW

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ATO SMSF update

Author(s):  Matthew Bambrick

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The superannuation/SMSF licensing regime panel session

Author(s):  Nidal DANOUN

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Administration of the promoter penalties regime and recent court decisions

Author(s):  Tim Dyce

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Tax risks for directors

Author(s):  James Foley,  Kylie Rae,  Sam Schroeder

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Running a matter in the Administrative Appeals Tribunal

Author(s):  John BALAZS,  Robyn THOMAS

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GST update

Author(s):  Jonathan Ackerman

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Employees vs contractors

Author(s):  Nick GANGEMI

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Uniform capital allowances/Division 243

Author(s):  Paul KING,  Hamish WALLACE

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Paying frankable dividends

Author(s):  Gary GLOVER

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Employee share schemes and incentives for private companies and start ups

Author(s):  Louise BOYCE

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Aspects of the BEPS action plan

Author(s):  Mark KONZA

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Independent review

Author(s):  Deborah HASTINGS

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Valuations for tax practitioners

Author(s):  Matthew Gwynne

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Payroll tax - Grouping & audits

Author(s):  Darren SHONE

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Contributions to superannuation funds

Author(s):  Graeme COLLEY

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Avoiding the testamentary trust for better options

Author(s):  Peter BOBBIN

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Current issues in the taxation of trusts

Author(s):  Dung Lam,  Mark WEST

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Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

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The “new” Part IVA

Author(s):  Grant WARDELL-JOHNSON

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Corporate reorganisations - Stamp duty

Author(s):  Amrit MACINTYRE

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Superannuation update

Author(s):  Mark WILKINSON

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Legal professional privilege

Author(s):  Thomas Arnold

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Commissioner's address

Author(s):  Chris JORDAN

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