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  2013

Small business CGT concessions: Practical update

Source: New South Wales

Published Date: 4 Apr 2013

 
The ATO continues to challenge many taxpayers' entitlement to the small business CGT concessions.

This session provides some practical tips for working with the concessions:

  • the $6m max net asset test - What assets are included and what are the planning opportunities?
  • what is market value and what liabilities can be taken into account?
  • the ongoing consequences of using the rollover relief
  • s retirement required?
  • ATO audit activity - tips for being ready for a review
  • accessing the concessions through entities.

April 2013 tax update

Author(s): Charis Liew
Materials from this session:

Details

  • Published On:4 Apr 2013
  • Took place at:The Grace Hotel, Sydney

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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2013

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