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  Miscellaneous 2001

CGT Small Business Concessions / Discount

Source: South Australia

Published Date: 3 May 2001

 
Access to the small business relief is a vital tax planning tool for all tax practitioners. This powerpoint presentation will discuss the practical application of these provisions for different business entities, considering:
- Qualifying conditions to access concessions
- Application of the four concessions
- Interaction with the 50% general discount
- New developments

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Author(s)

Individual Session

CGT Small Business Concessions / Discount

Author(s): Chris Evans
Materials from this session:

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Details

  • Published By: Chris Evans
  • Published On:3 May 2001
  • Took place at:Paradise Wirrina Cove Resort, South Australia

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2001

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