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Small Business CGT Concessions

Published on 23 Oct 2012 | Took place at Grant Thornton, Brisbane, QLD

    This seminar was designed to provide a practical intensive look at the scope of small business CGT concessions. Presenters provided in-depth analysis of Division 152, as well as point out tips, tricks and traps for the unwary. There was also a paper on the recently developing case law in the area, as well as looking at small business structuring more generally in the light of the concessions.

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Individual sessions

The basic conditions

Author(s):  John MIDDLETON

This paper covers:

  • overview of Division 152
  • net asset test or small business entity?
  • active assets
  • connected entities and affiliates
  • how the concessions work.
Materials from this session:

Structuring to get the most out of Division 152

Author(s):  Peter KANE

This paper covers:

  • making sure you are a significant individual
  • being a connected entity or affiliate
  • getting the most out of family structures
  • partnerships and trusts.
Materials from this session:

Update - Recent cases and rulings (ATO)

Author(s):  Peter VILAYSACK

This paper covers:

  • where is the ATO focused?
  • net asset issues
  • litigation and Division 152
  • finding the right ruling.
Materials from this session:

Tips, tricks and traps

Author(s):  Richard J FRIEND

This paper covers:

  • are you carrying on a business?
  • the various scenarios in a family context - when are you acting in concert
  • when being connected is not an issue?
  • the J events
  • timing the CGT event and interaction with super contributions.
Materials from this session: