Miscellaneous 2007

CGT small business changes

Source: National

Published Date: 15 Mar 2007

 

This presentation covers:

  • changes to the conditions for accessing the CGT small business concessions, including:
    • the maximum net asset value test
    • the active asset test
  • the controlling individual/significant individual changes
  • changes to the way the concessions apply to partnerships
  • changes to the concessions including:
    • the 15 year exemption
    • the retirement exemption
    • the small business roll-over
    • planning points for the new regime.

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Individual Session

CGT small business changes from the budget

Author(s): Chris Evans

Details

  • Published By: Chris Evans
  • Published On:15 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

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 2007

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