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Small business CGT concessions: changes to Div 152 rules - an overview presentation

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Non Member Price: $15.00

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

This presentation reviews the gateway rules in Div 152 and the context of the changes in respect of:

  • controlling individuals v. significant individuals
  • the revised operation of the net assets test
  • the impact of changes to the roll-over concession
  • clarifying access to the provisions for deceased estates.

Author profile

Timothy Beale CTA
Timothy, of Hemming & Hart Lawyers, practises in revenue law and innovation and media law. He has extensive experience in commercial and public sector law, with expertise in the areas of taxation law, intellectual property and information technology law. He also has a keen interest in the developing area of e-commerce law. - Current at 22 May 2007

 

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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