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Small business CGT concessions — Making sense of the new rules affecting shares and units video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 17 Mar 21 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video covers:

  • The additional conditions which are now required to be satisfied, including how they apply to “later entities”
  • How the choice of legal structure can affect the availability of the concessions
  • Some traps for the unwary
  • The special rules which apply when seeking to use the small business roll-over in
  • Subdivision 152-E to acquire shares or units as a replacement active asset
  • Downturn in turnover and reduction in valuation issues
  • Case study/ies with numbers – deep dive with legislation, rulings (if any) and numbers to work through the problem – merging the study into the presentation with a mix of numerical mini examples.

Purchase individual materials from this session:

2021 Private Business Tax Retreat (9 Parts)
Author(s):  Nicki Hutley

Material from this session:

Author profile

Linda Tapiolas CTA
Linda Tapiolas, CTA, is a Partner in the Cooper Grace Ward Lawyers Commercial team. She provides a range of support services to accountants, financial planners, and other professional advisers. This includes technical advice on complex tax, CGT and Div 7A issues, as well as acting on business sales and acquisitions to ensure clients achieve commercial and tax-effective outcomes. Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years advising clients on capital gains, business acquisitions and restructuring. She also conducted seminars and training sessions on various topics including CGT small business concessions. - Current at 03 February 2026
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