Miscellaneous 2010

Small business CGT concessions: Some traps, twists and tips

Source: Western Australia

Published Date: 12 Aug 2010

 

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This paper covers:

  • who is an 'affiliate' and who is not?
  • who is 'connected with' who?
  • $6 million maximum net asset value test
  • active asset test
  • the additional basic conditions for shares in a company or units in a trust in the context of the 15 year exemption
  • the retirement concession
  • CGT caps.

Individual Session

Small business CGT concessions: Some traps, twists and tips

Author(s): Chris Smailes , Alan Krawitz

Details

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 2010

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