Miscellaneous 2007

Small business CGT concessions: changes to Div 152 rules - an overview

Source: QLD

Published Date: 13 Jun 2007

 

This presentation reviews the gateway rules in Div 152 and the context of the changes in respect of:

  • controlling individuals v. significant individuals
  • the revised operation of the net assets test
  • the impact of changes to the roll-over concession
  • clarifying access to the provisions for deceased estates.

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Author(s)

Individual Session

Changes to Div 152 rules - an overview

Author(s): Timothy Beale

Details

  • Published By: Timothy Beale
  • Published On:13 Jun 2007
  • Took place at:The Chifley on Lennons, Brisbane

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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