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  Miscellaneous 2008

Small business CGT concessions - Tips and traps

Source: QLD

Published Date: 31 Jul 2008

 

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This paper covers:

  • using the small business entity provisions to access the concessions where the net assets test is a problem - planning opportunities that exist
  • finding the right significant individual
  • the benefits of the new definition of affiliate - when does it hurt and when does it help?
  • CGT events J5 and J6 - automatic 2 year deferral and other strategies
  • small business concessions and superannuation caps
  • tips to avoid structuring disasters.
Author(s)

Individual Session

Small business CGT concessions - Tips and traps

Author(s): Stephen Holmes CTA
Materials from this session:

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Details

  • Published By: Stephen Holmes CTA
  • Published On:31 Jul 2008
  • Took place at:Surfers Paradise Marriott Resort and Spa

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Miscellaneous 2008

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