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Small business CGT concessions presentation

Member Price: Free
Non Member Price: $15.00

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 24 Feb 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

  • Consequences of allocation of sale price and the effect of receiving sale proceeds in different ways
  • CGT discount
  • Small business CGT concessions
  • Pre-conditions for small business CGT relief
  • 15 year exemption
  • Small business 50% reduction
  • Retirement exemption
  • Small business roll-over relief
  • Sale of business case study
  • Practical case studies

Author profile

Sandra Rodman
Sandra runs her own taxation training business, Tax Matters. Prior to this she was a taxation lecturer in the Business Faculty of the Queensland University of Technology where she taught at both undergraduate and postgraduate levels. She also previously worked in the taxation division of Arthur Anderson. Sandra has a Bachelor of Commerce, a Bachelor of Laws and a Masters of Laws. She was previously a State Councillor for the Taxation Institute. - Current at 01 December 2005
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Individual sessions

Small Business CGT

Author(s):  Sandra RODMAN

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