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CGT Small Business Concessions - Yes it’s rocket science paper

Member Price: $57.00
Non Member Price: $75.00

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 20 Aug 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • active asset test
  • identifying a CGT concession stakeholder and significant individual
  • small business entities
  • new definition of affiliate
  • some developments - "connected with a discretionary trust"
  • replacement asset rollover - 2 year interest free loan
  • structuring disasters
  • The Small Business Concessions and Part IVA.

Author profiles

Michael Jones CTA
Michael advises privately owned businesses and has been helping families structure their investments for many years. He is an active participant in the development of government tax policy for family business. Michael chairs the Tax Institute’s Trust and Estates Club and his formal qualifications include a Bachelor of Economics, a Bachelor of Arts and a Masters of Taxation Law from the University of Melbourne. - Current at 13 September 2011
Click here to expand/collapse more articles by Michael JONES.
Cynthia VOON
Cynthia works for Cummings Flavel McCormack.
Current at 23 July 2009

 

Individual sessions

CGT Small Business Concessions - Yes it’s rocket science

Author(s):  Michael JONES,  Cynthia VOON

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