shopping_cart

Your shopping cart is empty

Small business CGT concessions – Eligibility issues paper

Member Price: $57.00
Non Member Price: $75.00

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 24 May 18 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Division 152 small business CGT concessions - the basic conditions
  • connected entities and affiliates
  • CGT concession stakeholders and significant individuals
  • Treasury Laws Amendment (Tax Integrity and Other Measures) Bill 2018.

 

Author profile

Michelle Hartman CTA
Michelle Hartman, CTA is a Tax & Advisory Partner at PwC Private with many years of experience in providing practical tax advice to clients. Michelle advises private clients across a broad range of issues and taxes, including structuring for acquisitions and divestments. She specialises in assisting private clients (and the families behind them) plan for transition of both ownership and leadership, appreciating that it can be an emotionally challenging time. - Current at 11 July 2023
Click here to expand/collapse more articles by Michelle HARTMAN.

 

This was presented at NSW 11th Annual Tax Forum .

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

Individual sessions

The taxation of cryptocurrencies

Author(s):  Peter MURRAY,  Joni PIROVICH

Materials from this session:

Practical issues with Division 7A

Author(s):  Greg TRAVERS

Materials from this session:

Have your client’s assets suddenly (and unexpectedly) been frozen/restrained under Proceeds of Crime Act orders?

Author(s):  Christopher CATT

Materials from this session:

Practical issues with trusts: Session A

Author(s):  Andrew Noolan

Materials from this session:

Tax residency issues

Author(s):  Zubair BANGASH

Materials from this session:

Burden of proof in tax disputes and why it matters

Author(s):  Eddy MOUSSA,  Madeleine Daly

Materials from this session:

SMSF contribution and pension strategies post-super reform world

Author(s):  Craig DAY

Materials from this session:

Preparing a business for sale

Author(s):  Kay Do

Materials from this session:

Directors’ duties and tax obligations

Author(s):  Nick GANGEMI

Materials from this session:

Small business CGT concessions – Eligibility issues

Author(s):  Michelle HARTMAN

Materials from this session:

GST & cross border supplies – Levelling the playing field?

Author(s):  Andrew HOWE,  Rebecca Lawrence

Materials from this session:

Investing in an evolving environment

Author(s):  Sean Keegan

Materials from this session:

Practical issues with trusts – Part B

Author(s):  Dung Lam,  Elizabeth Burnheim,  Oscar Dougherty

Materials from this session:

Share sales v asset sales

Author(s):  Stuart LECORNU

Materials from this session:

Capital gains withholding – Navigating the transactional maze

Author(s):  Craig MILNER

Materials from this session:

Dissecting share sale and purchase agreements

Author(s):  Ellen Thomas,  Peter Hague

Materials from this session:

The economy in 2018/19

Author(s):  Gareth Aird

Materials from this session:

The global world of superannuation

Author(s):  Chris Balalovski

Materials from this session:

Myth busting SMSF reforms implementation and ATO SMSF review activities

Author(s):  Mark WILKINSON,  Tara McLachlan

Materials from this session:

Update on trusts

Author(s):  Jay Prasad

Materials from this session:

Further details about this event:

 

Copyright Statement