Capital Gains Tax (CGT) 2016

CGT small business concessions: CGT tips & traps

Source: Western Australia

Published Date: 18 Oct 2016

 

This presentation covers:

  • relevant conversations to hold with your clients
  • general conditions for SBE CGT concessions " problem areas
  • 15-year retirement exemption
  • 50% active asset reduction " should it always be used
  • sale of shares v sale of assets
  • liquidating a company after selling assets in the company
  • restructuring to meet the SBE requirements " will Part IVA apply?
  • new earn-out legislation and impact on concessions.

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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) 2016

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