Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2008

Small business CGT relief for primary producers

Source: South Australia

Published Date: 20 Aug 2008

 

Primary producers are uniquely positioned in many cases to take advantage of the CGT Small Business Concessions when their properties are sold or restructured. This presentation explores these opportunities and illustrates them with practical examples. Topics covered include:

  • issues and opportunities with $2M turnover - small business entity test
  • use of concessions for family land restructures
  • specific issues for primary producers concerning maximum net asset value test and active assets test
  • CGT planning opportunities
  • optimal primary production land holding structures.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Individual Session

Small business CGT relief for primary producers

Materials from this session:

Download

Details

  • Published On:20 Aug 2008
  • Took place at:Hyatt Regency, Adelaide

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2008

Share this page