Capital Gains Tax (CGT) 2019

CGT concessions " Still great outcomes, but tighter eligibility

Source: Western Australia

Published Date: 31 Oct 2019

 

This presentation covers:

  • existing active asset test (including 80% look through).
  • new small business condition.
  • new object entity test.
  • modified active asset test.
  • companies carrying on a business.
  • max net asset value test " unpaid present entitlements.
  • affiliates
  • active asset " main use rent.
  • significant individual test.

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Individual Session

Small business CGT concessions

Author(s): Sean Neary
Materials from this session:

Details

  • Published By: Sean Neary
  • Published On:31 Oct 2019
  • Took place at:Crown Perth, Perth

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) 2019

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