Miscellaneous 2004

CGT small business concessions - certainly not simple business concessions

Source: Western Australia

Published Date: 29 Oct 2004

 

This presentation covers the tricks and traps of gaining access to small business CGT concessions. It includes consideration of:

  • trust structuring issues
  • calculation the $5.0m test
  • applying the 80% active asset
  • accessing the retirement exemption
  • using the rollover concession effectively
  • super fund interaction
  • implications of consolidating.

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Individual Session

CGT small business - certainly not simple business concessions

Author(s): Ken Schurgott

Details

  • Published By: Ken Schurgott
  • Published On:29 Oct 2004
  • Took place at:Fremantle Sailing Club

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 2004

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