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  2016

Small Business CGT Concessions - Current Issues

Source: Victoria

Published Date: 11 Aug 2016

 
The ATO is increasing activity in the review and audit of CGT small business concession claims. Recent cases and ATO guidance on a number of issues have highlighted particular areas where practitioners need to be "on their game"?. In particular, the $6 million maximum net asset value test continues to attract the most attention. This event reviewed some of the most recent cases and issues arising in practice, including:
  • connected entities, control and the De Vuba case
  • liabilities and the Bell, Byrne Hotel and Scanlon cases
  • UPEs - in or out?
  • how to deal with assets with a partial private use
  • valuation issues, the current ATO view and the Miley and Excellar cases
  • loans as assets and the Breakwell case.

Small business CGT concessions current issues

Author(s): Robert Warnock
Materials from this session:

Details

  • Published On:11 Aug 2016
  • Took place at:Leonda By The Yarra, Hawthorn

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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