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  Capital Gains Tax (CGT) 2010

Navigating the small business CGT concessions

Source: South Australia

Published Date: 26 Nov 2010

 
This presentation covers:
  • traps and opportunities in applying the $6M net asset test.
  • significance of the "connected with" and "affiliate" concepts.
  • the 15 year exemption - Am I "retiring"?
  • am I important? A collection of issues associated with satisfying the significant individual test.

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Author(s)

Individual Session

Navigating the small business CGT concessions

Author(s): Michael Chrisohoou
Materials from this session:

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Details

  • Published By: Michael Chrisohoou
  • Published On:26 Nov 2010
  • Took place at:Quality Inn Presidential, Mount Gambier

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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Capital Gains Tax (CGT) 2010

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