maintenance
Miscellaneous
2022
Division 152 podcast
Source: Victoria
Published Date: 21 Jul 2022
Where they apply, the small business tax concessions are generous. But determining eligibility is often complex; more so now than ever with recent changes to the rules meaning extra tests that need to be met in some cases. Claims are also attracting ATO attention with justified trust programs having revealed to the ATO that some ineligible businesses have mistakenly claimed, triggering this to become a current area of ATO review focus. Against that background, in this paper Michael addresses:
- CGT concession stakeholders
- Considerations that arise in respect of exiting stakeholders
- The use of the concession when restructuring follows a family split
- Other common traps encountered and what you can do to support claims and;
- Interaction with CGT rollovers - particularly under subdivision 126-A
Individual Session
Division 152
Author(s):
Michael Parker
Materials from this
session:
Details
- Published By: Michael Parker
- Published On:21 Jul 2022
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.
Tags
Miscellaneous
2022
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