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Division 152 video
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Member Price: $99.00
Non Member Price: $121.00
Publication date: 21 Jul 22 |
Abstract:
Where they apply, the small business tax concessions are generous. But determining eligibility is often complex; more so now than ever with recent changes to the rules meaning extra tests that need to be met in some cases. Claims are also attracting ATO attention with justified trust programs having revealed to the ATO that some ineligible businesses have mistakenly claimed, triggering this to become a current area of ATO review focus. Against that background, in this video Michael addresses:
- CGT concession stakeholders
- Considerations that arise in respect of exiting stakeholders
- The use of the concession when restructuring follows a family split
- Other common traps encountered and what you can do to support claims and;
- Interaction with CGT rollovers – particularly under subdivision 126-A
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Division 152
Author(s):
Michael PARKER
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Author profile
Michael PARKER
Michael is Partner at Hall & Wilcox, Lawyers. Michael's practice focuses on Capital Gains Tax, business sales, acquisitions & restructuring and business sales & acquisitions.Current at 22 October 2007
This was presented at Yarra Valley Tax Retreat .
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Author(s): Michael PARKERMaterials from this session:
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