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The latest on the small business CGT concessions presentation

Published on 28 Apr 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • other changes made by the Bill
  • partnerships
  • $6m MNAVT - liabilities
  • active asset test – rental assets
  • death rules
  • SB Retirement Exemption
  • some structuring points.

Author profile

Paul Ingram CTA
Paul Ingram, CTA is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is the Deputy Chair (SA) of the of the Taxation Committee of the Law Council of Australia, as well as a member of The Tax Institute's National Not-for-profit Technical Committee. He previously (and for some years) represented the Institute at RevenueSA's SA State Taxes Liaison Group. - Current at 30 September 2026
Click here to expand/collapse more articles by Paul INGRAM.

 

This was presented at The Latest on the Small Business CGT Concessions .

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Individual sessions

The latest on the small business CGT concessions

Author(s):  Ian SNOOK

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