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CGT: the small business framework paper

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Published on 13 Jun 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper reviews the impact of the proposed changes contained in Tax Laws Amendment (Small Business) Bill 2007 in respect of:

  • what is a small business entity?
  • what is included and excluded from turnover?
  • what are the aggregation rules?
  • other changes that affect small business entities.

Author profile

Philip KEIR
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This was presented at CGT Small Business Concessions: Reviewing the Changes .

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Individual sessions

CGT: implications for business structures/restructures

Author(s):  Stuart O'NEILL

Materials from this session:

CGT: the small business framework

Author(s):  Philip KEIR

Materials from this session:

Changes to Div 152 rules - an overview

Author(s):  Timothy BEALE

Materials from this session:

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