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  2007

CGT Small Business Concessions: Reviewing the Changes

Source: QLD

Published Date: 13 Jun 2007

 
This seminar examines the Small Business CGT Concessions using detailed case studies that looked at the implication of the changes on tax practitioners. Topics covered included:
- how the concessions work now and the changes that can be expected
- implications for existing and new business structures
- can restructures be beneficial?
- understanding the proposed $2m STS Threshold test
- further interaction of Div 152 concessions and the $2m Threshold test.

Changes to Div 152 rules - an overview

Author(s): Timothy Beale CTA
Materials from this session:

CGT: the small business framework

Author(s): Philip Keir CTA
Materials from this session:

CGT: implications for business structures/restructures

Author(s): Stuart O'Neill
Materials from this session:

Details

  • Published On:13 Jun 2007
  • Took place at:The Chifley on Lennons, Brisbane

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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2007

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