shopping_cart

Your shopping cart is empty

CGT: Small business relief

Member Price: $35.00
Non Member Price: $45.00

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 01 Oct 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This is an extract from a more general paper presented by the author at the South Australian Division's State Convention on 5 May 2000. The extract has also been updated to include reference to the proposed amendments contained in the Taxation Laws Amendment Bill (No.7) 2000, which was before Federal Parliament at the time of writing.

Author profile

Paul Ingram CTA
Paul is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and an active member of the Taxation Committee of the Law Council of Australia. - Current at 03 December 2020
Click here to expand/collapse more articles by Paul INGRAM.

 

Copyright Statement