2012

Small Business CGT Concessions

Source: QLD

Published Date: 23 Oct 2012

 
  • This seminar was designed to provide a practical intensive look at the scope of small business CGT concessions. Presenters provided in-depth analysis of Division 152, as well as point out tips, tricks and traps for the unwary. There was also a paper on the recently developing case law in the area, as well as looking at small business structuring more generally in the light of the concessions.

Structuring to get the most out of Division 152

Author(s): Peter Kane

Update - Recent cases and rulings (ATO)

Author(s): Damian O'Connor CTA , Peter Vilaysack CTA

Tips, tricks and traps

Author(s): Richard J Friend CTA

The basic conditions

Author(s): John Middleton CTA

Details

  • Published On:23 Oct 2012
  • Took place at:Grant Thornton, 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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