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  Miscellaneous Capital Gains Tax (CGT) 2021

Small business CGT concessions " Making sense of the new rules affecting shares and units

Source: National

Published Date: 25 Feb 2021

 

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This paper covers:

  • The additional conditions which are now required to be satisfied, including how they apply to later entities
  • How the choice of legal structure can affect the availability of the concessions
  • Some traps for the unwary
  • The special rules which apply when seeking to use the small business roll-over in Subdivision 152-E to acquire shares or units as a replacement active asset
  • Downturn in turnover and reduction in valuation issues
  • Case study/ies with numbers " deep dive with legislation, rulings (if any) and numbers to work through the problem " merging the study into the presentation with a mix of numerical mini examples.

Author(s)

Individual Session

Small business CGT concessions - Making sense of the new rules affecting shares and units

Author(s): Linda Tapiolas
Materials from this session:

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Details

  • Published By: Linda Tapiolas
  • Published On:25 Feb 2021
  • Took place at:Palazzo Versace, Gold Coast

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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Miscellaneous Capital Gains Tax (CGT) 2021

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