The small business CGT concessions offer significant savings but many 'twists and turns' have to be navigated for the best outcome. This powerpoint presentation examines some of the variables inluding:
- the $5million net asset threshold
- the 50% reduction and settled fixed trusts compared with subscribed unit trusts
- the controlling individual and CGT concession stakeholder test
- structuring for the small business CGT concessions
- the $5million net asset threshold
- the 50% reduction and settled fixed trusts compared with subscribed unit trusts
- the controlling individual and CGT concession stakeholder test
- structuring for the small business CGT concessions