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Small Business CGT Concessions 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 08 Aug 08 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper provides an overview of the small business CGT concessions and delves into the recent changes made to the legislation. Topics covered include:

  •  a summary of the basic conditions that need to be satisfied
  • details of the specific conditions that need to be satisfied to utilise each of the small business concessions
  • practical case studies illustrating how small differences in the structure of a business can result in a very different outcome
  • practical case studies illustrating how different business structures can impact the way in which the tax-free capital gain can be extracted from the business structure.

Author profiles

Simon Tucker CTA
Simon is a Partner at Shine Wing. - Current at 06 August 2018
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Ai Mee Ching CTA
Ai Mee works for Moore Stephens. - Current at 08 August 2008
Tim Olynyk ATI
Tim is a Tax Partner at Moore Stephens in Melbourne, Tim has over ten years of experience in tax advisory. Tim specialises in advising clients in the property sector and also private clients and high net worth individuals. His particular areas of focus include CGT, loss recoupment, Division 7A and tax structuring for private groups. - Current at 01 July 2009
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Individual sessions

Small Business CGT Concessions

Author(s):  Simon TUCKER,  Ai Mee Ching,  Tim OLYNYK

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