shopping_cart

Your shopping cart is empty

Small business CGT concessions and the gateway tests for shares and units presentation

Member Price: Free
Non Member Price: $15.00

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 20 Jun 19 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what are the changes the additional basic conditions for capital gains relating to shares or units?
  • gateway tests for shares and units
  • first new condition – modified active asset test
  • second new condition – condition relating to the taxpayer
  • owning interests in passive land entities.

 

 

 

 

Author profiles

Neil Brydges CTA
Neil Brydges, CTA, is a Principal in Sladen Legal’s tax group. Neil primarily practises in direct taxes and GST, with a focus on the taxation of trusts, deceased estates, property, corporate tax, M&A and Division 7A. Neil has also advised extensively on cross-border taxation issues. Neil is an Accredited Specialist in Taxation Law and a member of the Tax & Revenue Law Committee with the Law Institute of Victoria, Chair of the Tax Committee of the Law Council of Australia, and a Chartered Tax Adviser with The Tax Institute. - Current at 21 January 2026
Click here to expand/collapse more articles by Neil Brydges.
Matthew Meng

 

Individual sessions

Small business CGT – The good, the bad and the ugly

Author(s):  Neil Brydges,  Matthew Meng

Materials from this session:

Further details about this event:

 

Copyright Statement