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CGT small business tax concessions paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 23 Nov 07 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper provides an overview of the changes to the CGT Small Business Tax Concessions including:

  • significant individual test
  • maximum net asset value
  • active asset test
  • deceased estates and the concessions
  • 15-year exemption and retirement exemption
  • $2 million turnover threshold.
It also looked at the issues and opportunities that apply from 1 July 2007 as a result of these changes.

Author profile

Katherine Sarkanen CTA
Katherine is a Senior Associate at Cleland McFarlane Selth providing accounting, taxation and Business Services to a variety of clients operating in a diverse range of industries including manufacturing and retail selling. Her area of expertise is taxation advice and planning for small to medium clients. - Current at 28 March 2012
Click here to expand/collapse more articles by Katherine CHMIELEWSKI.

 

This was presented at Alice Springs, Mount Gambier and Port Lincoln Seminar .

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Tax update

Author(s):  Tim CLAYTON

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Superannuation update

Author(s):  Sylvia PAPADIMITRIOU

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CGT small business tax concessions

Author(s):  Katherine CHMIELEWSKI

Materials from this session:

Business valuations

Author(s):  Graham CHILMAN

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