Capital Gains Tax (CGT) 2015

Tips, traps and uncertainties in the not-soeasy small business CGT concessions

Source: Western Australia

Published Date: 30 Apr 2015

 

This presentation covers:

  • the importance of the timing of the CGT event
  • recent developments affecting the connected entity rules
  • what the case law has taught us about the maximum net asset value test
  • issues to watch in satisfying the active asset test: the rental exclusion
  • the retirement exemption and contributions of property in specie
  • a guide to the operation of the small business roll-over
  • (re)structuring into trouble ... Part IVA.

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Individual Session

Tips, traps and uncertainties in the not-so-easy small business CGT concessions

Author(s): Antony Barrier , Alan Krawitz

Details

  • Published On:30 Apr 2015
  • Took place at:Novotel Vines Swan Valley Resort, WA

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) 2015

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