Source: South Australia
Published Date: 5 May 2005
The CGT small business concessions have now been with us for over five years, but continue to be difficult to apply in practice. This paper examines the different concessions, with a particular focus on the following aspects:
These issues are explained with the use of practical examples involving common business structures (including companies, partnerships and trusts).
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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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