Miscellaneous 2009

CGT small business concessions

Source: Western Australia

Published Date: 21 May 2009

 

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This paper covers:

  • changing landscape
  • Small Business Entity (SBE) Provisions
  • CGT SB Threshold tests
  • what is an SBE?
  • maximum net asset value test
  • 2009 amendments: new entry point re passive assets
  • the 2009 amendments: use of CGT assets by partnerships
  • the new definition of affiliate
  • connected entities
  • the 2009 amendments: affiliates and connected entities
  • issues with active assets
  • selling shares or units
  • case studies
  • discussion points.

Individual Session

CGT small business concessions

Author(s): Richard J Friend
Materials from this session:

Details

  • Published By: Richard J Friend
  • Published On:21 May 2009
  • Took place at:Perth Concert Hall

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 2009

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