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CGT – Advanced issues presentation
Published on 04 Apr 19 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- what are the small business concessions?
- what are the basic conditions?
- what was the situation for shares in companies?
- why did it change?
- what is the situation for shares in companies now?
Author profile
David Hughes CTA
David Hughes, CTA, is a Partner at McCullough Robertson and a Queensland Law Society Accredited Specialist in taxation law. David acts for clients throughout Australia and offshore in relation to navigating cross-border taxation issues, including structuring advice and taxation disputes with the ATO, including audits, objections and running appeals in the High Court, Federal Court and the Administrative Review Tribunal against excessive tax assessments. David has also taken court action to prevent the ATO from taking illegal enforcement action, including successfully overturning departure prohibition orders. - Current at 06 March 2026
This was presented at 2019 Agribusiness Intensive - Challenging Times .
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Individual sessions
Deriving primary production income
Author(s): Tara CuddihyMaterials from this session:
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Non-farm income
Author(s): Tom DELANYMaterials from this session:
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CGT – Advanced issues
Author(s): David HUGHESMaterials from this session:
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Primary production capital allowances – Tips and traps
Author(s): Mark REYNOLDSMaterials from this session:
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Succession planning for owners, business and family – Part A
Author(s): Linda TapiolasMaterials from this session:
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Succession planning for owners, business and family – Part B
Author(s): Rosalie CattermoleMaterials from this session:
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Purchase and sale of agricultural land
Author(s): Tim DangerfieldMaterials from this session:
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GST on agribusiness transactions
Author(s): Tony WINDLE, Priya PrasadMaterials from this session:
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Division 7A – Agribusiness issues
Author(s): John IoannouMaterials from this session:
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Family law and tax
Author(s): Jodie Mills, Small MichaelMaterials from this session:
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Primary production R&D – The ATO/AusIndustry view
Author(s): Tom Rengers, Tom GilbertMaterials from this session:
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ANZ agri in focus - insights
Author(s): Mark BennettMaterials from this session:
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