shopping_cart

Your shopping cart is empty

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 08 Aug 08 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation 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 profile

Test Test
Moore Stephens are accountants and consultants, servicing businesses around Australia. - Current at 25 February 2011

 

Individual sessions

Small Business CGT Concessions

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

Materials from this session:

Further details about this event:

 

Copyright Statement