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Applying the concessions paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 30 Jul 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • CGT concession stakeholders and significant individuals – the gateway to accessing the concessions where assets are held by trusts or companies
  • small business 15-year exemption – subdivision 152-B of the ITAA97
  • small business 50% reduction – subdivision 152-C of the ITAA97
  • small business rollover – subdivision 152-E of the ITAA97
  • other important issues.

Author profile

Joanna Monahan
Photo of author, Joanna MONAHAN Joanna is a Principal of Monahan Legal. Joanna is a taxation and superannuation expert and has a Master of Laws, with a focus on taxation. Joanna is a Law Institute of Victoria Accredited Specialist in Tax Law. She provides practical advice to accountants, businesses and high net worth individuals in areas such as business structuring, succession planning, business agreements, asset protection and superannuation. - Current at 01 July 2014
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This was presented at Small Business CGT Masterclass .

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Maximum net asset value test

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Applying the concessions

Author(s):  Joanna MONAHAN

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