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  Miscellaneous Capital Gains Tax (CGT) 2021

Small business CGT concessions - Making sense of the new rules affecting shares and units

Source: National

Published Date: 25 Feb 2021

 

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This paper covers:

  • The additional conditions which are now required to be satisfied, including how they apply to later entities
  • How the choice of legal structure can affect the availability of the concessions
  • Some traps for the unwary
  • The special rules which apply when seeking to use the small business roll-over in Subdivision 152-E to acquire shares or units as a replacement active asset
  • Downturn in turnover and reduction in valuation issues
  • Case study/ies with numbers " deep dive with legislation, rulings (if any) and numbers to work through the problem " merging the study into the presentation with a mix of numerical mini examples.

Author(s)

Individual Session

Small business CGT concessions - Making sense of the new rules affecting shares and units

Author(s): Linda Tapiolas CTA
Materials from this session:

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Details

  • Published By: Linda Tapiolas CTA
  • Published On:25 Feb 2021
  • Took place at:Palazzo Versace, Gold Coast

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