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  Miscellaneous 2001

CGT Small Business Concessions / Discount

Source: South Australia

Published Date: 3 May 2001

 

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Access to the small business relief is a vital tax planning tool for all tax practitioners. This seminar paper will discuss the practical application of these provisions for different business entities, considering:
- Qualifying conditions to access concessions
- Application of the four concessions
- Interaction with the 50% general discount
- New developments
Author(s)

Individual Session

CGT Small Business Concessions / Discount

Author(s): Chris Evans
Materials from this session:

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Details

  • Published By: Chris Evans
  • Published On:3 May 2001
  • Took place at:Paradise Wirrina Cove Resort, South Australia

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