shopping_cart

Your shopping cart is empty

Small business CGT concessions — Making sense of the new rules affecting shares and units podcast

Member Price: $35.00
Non Member Price: $43.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 25 Feb 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This podcast covers:

  • The additional conditions which are now required to be satisfied, including how they apply to “later entities”
  • How the choice of legal structure can affect the availability of the concessions
  • Some traps for the unwary
  • The special rules which apply when seeking to use the small business roll-over in Subdivision 152-E to acquire shares or units as a replacement active asset
  • Downturn in turnover and reduction in valuation issues
  • Case study/ies with numbers – deep dive with legislation, rulings (if any) and numbers to work through the problem – merging the study into the presentation with a mix of numerical mini examples.

Author profile

Linda Tapiolas CTA
Linda Tapiolas, CTA, is a Partner in the Cooper Grace Ward Lawyers Commercial team. She provides a range of support services to accountants, financial planners, and other professional advisers. This includes technical advice on complex tax, CGT and Div 7A issues, as well as acting on business sales and acquisitions to ensure clients achieve commercial and tax-effective outcomes. Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years advising clients on capital gains, business acquisitions and restructuring. She also conducted seminars and training sessions on various topics including CGT small business concessions. - Current at 03 February 2026
Click here to expand/collapse more articles by Linda Tapiolas.

 

This was presented at 2021 Private Business Tax Retreat .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Keynote Address: The post COVID economy

Author(s):  Nicki Hutley

Materials from this session:

Re-thinking business structuring

Author(s):  Mark WEST

Materials from this session:

Small business CGT concessions — Making sense of the new rules affecting shares and units

Author(s):  Linda Tapiolas

Materials from this session:

Trust versus company: Analysis for the new decade

Author(s):  Thomas TULLEY,  Catherine Parkinson

Materials from this session:

Transitioning between trust and company

Author(s):  Tom Walrut

Materials from this session:

Thought leadership – Leading the charge on tax reform

Author(s):  Peter GODBER,  Robyn Jacobson

Materials from this session:

Managing the superannuation guarantee minefield

Author(s):  Neal DALLAS

Materials from this session:

Dodging the property ownership landmines

Author(s):  Thomas Aitkenhead

Materials from this session:

The ATO experience

Author(s):  Melinda Peters

Materials from this session:

Further details about this event:

 

Copyright Statement