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

Member Price: $57.00
Non Member Price: $75.00

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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 30 Apr 15 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

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.

Author profiles

Alan Krawitz CTA
Alan Krawitz, CTA is a Director of Smailes Krawitz, a boutique law firm that specialises in tax advice, tax disputes, wills and estates, trusts and commercial law on behalf of privately owned enterprises, high net worth individuals and family offices . In the 2022 edition of Doyle’s Guide for Western Australia, the firm was ranked as a First-Tier firm in the category of “Leading Tax Law Firms” and was ranked equal second in the category “Leading Wills, Estates & Succession Planning Law Firms”. Alan provides complex tax advice for private and family groups and high net worth individuals. He acts for taxpayers in disputes with the Australian Taxation Office, including matters filed in the Federal Court of Australia and the Administrative Appeals Tribunal. Alan provides estate plans of highly prominent individuals in Australian corporate life and acts for clients in relation to disputes involving trusts and estates. Alan is admitted as a lawyer of the Supreme Court of Western Australia and is entitled to practice in the High Court of Australia, the Federal Court of Australia and the Administrative Appeals Tribunal. - Current at 04 July 2023
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Antony Barrier FTI
Antony has been practising in tax, estate planning, superannuation and commercial law for over 10 years and provides advice in most areas of Australian Federal and State taxation, with a particular interest in international tax. In addition to his work at Munro Doig, Antony has spent time in the Taxation group of a large Australian law firm and a boutique firm in London specialising in international tax planning. Antony has a Master's degree in Law and is a fellow of the Tax Institute. - Current at 12 August 2021
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Individual sessions

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

Author(s):  Alan KRAWITZ,  Antony BARRIER

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