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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 is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and an active member of the Taxation Committee of the Law Council of Australia. - Current at 03 December 2020
This was presented at The Latest on the Small Business CGT Concessions .
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The latest on the small business CGT concessions
Author(s): Paul INGRAMMaterials from this session:
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The latest on the small business CGT concessions
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