Capital Gains Tax (CGT) 2018

Making sense of the menu of small business CGT concessions

Source: QLD

Published Date: 15 Nov 2018

 

This presentation covers:

  • selecting the right operating structure
  • is a restructure appropriate?
  • taxation cost of restructure or sale " options?
  • replacement & same asset rollovers
  • Division 152 " basic conditions
  • changes for sale of share or unit
  • object entity " later entity shares.

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Individual Session

Plenary 4: Making sense of the menu of small business CGT concessions

Author(s): Leanne Connor

Details

  • Published By: Leanne Connor
  • Published On:15 Nov 2018
  • Took place at:Sofitel Noosa Pacific Resort

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) 2018

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