Miscellaneous 2009

The small business CGT concessions in 2010

Source: Western Australia

Published Date: 14 Aug 2009

 

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The small business CGT concessions can provide a source of favourable rewards for taxpayers. The many amendments to the complex legislation mean that care is needed to understand and access the available concessions. This paper uses practical examples to examine:

  • timing issues: application of tests, ownership period, changing status
  • retirement; tax heaven, slaying the s 109 serpent
  • distributing sheltered discounts; not plain sailing
  • replacement asset rollover - a two year holiday?
  • planning for the concession - Part IVA may lurk.

Individual Session

The small business CGT concessions in 2010

Author(s): Richard Norton CTA

Details

  • Published By: Richard Norton CTA
  • Published On:14 Aug 2009
  • Took place at:Bunker Bay Resort Dunsborough

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