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  Capital Gains Tax (CGT) Property 2012

Sale of property assets - Achieving a completely legal CGT wipe-out

Source: South Australia

Published Date: 3 Feb 2012

 

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This paper covers:

  • do you qualify for Division 152 reliefs?
  • are you an SBE?
  • what is your aggregated turnover?
  • who is your affiliate?
  • who is connected with you?
  • when do you satisfy the *maximum net asset value test?
  • conducting businesses through company & trust chains
  • what is a CGT concession stakeholder?
  • what is your small business participation percentage?
  • what is an active asset?
  • not an active asset if used for rental
  • for how long must you own an active asset?
  • selling assets down the corporate/trust chain.
Author(s)

Individual Session

Sale of property assets- Achieving a completely legal CGT wipe-out

Author(s): Michael Butler CTA
Materials from this session:

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Details

  • Published By: Michael Butler CTA
  • Published On:3 Feb 2012
  • Took place at:Hilton Adelaide, Adelaide

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