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2015 Western Australian Tax Intensive

Published on 30 Apr 2015 | Took place at Novotel Vines Swan Valley Resort, WA, WA

This event is designed for participants who are mid to senior level tax practitioners. It covered topics including:

  • tips, traps and uncertainties in the not-so-easy small business CGT concessions
  • getting value out of companies
  • getting value out of trusts.

Individual sessions

Tips, traps and uncertainties in the not-so-easy small business CGT concessions

Author(s):  Alan KRAWITZ,  Antony BARRIER

This paper covers:

  • the importance of the timing of the CGT event
  • recent developments affecting the connected entity rules
  • what the case law has taught us about the maximum net asset value test
  • issues to watch in satisfying the ‘active asset test’: the ‘rental exclusion’
  • the retirement exemption and contributions of property in specie
  • a guide to the operation of the small business roll-over
  • (re)structuring into trouble … Part IVA.
Materials from this session: