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New CGT small business concession rules Part 2 - planning and structuring

Taxation in Australia | 1 Sep 08
 
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Published on 01 Sep 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Part 1 of this article, published in July’s Taxation in Australia, focused on the requirements and key terms of the basic conditions of Division 152. Part 2 now focuses on accessing the concessions, and planning and structuring to achieve the best outcome for clients.

Author profile

John Middleton CTA
John Middleton, CTA, is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. He also worked in Policy and Law Design within the ATO. Prior to this, he had over 20 years in the private sector at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax, as well as trust and corporate law. While in private practice John was listed in Doyle’s and Best Lawyers in respect of revenue law matters. - Current at 11 September 2025
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