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Small business CGT relief for primary producers presentation

Member Price: Free
Non Member Price: $15.00

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Published on 20 Aug 08 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Primary producers are uniquely positioned in many cases to take advantage of the CGT Small Business Concessions when their properties are sold or restructured. This presentation explores these opportunities and illustrates them with practical examples. Topics covered include:

  • issues and opportunities with $2M turnover - small business entity test
  • use of concessions for family land restructures
  • specific issues for primary producers concerning maximum net asset value test and active assets test
  • CGT planning opportunities
  • optimal primary production land holding structures.

Author profile

 

This was presented at Agribusiness Intensive .

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