Tuesday 1 April 2025 | 12:30-2:00pm AEDT
This session discusses the hot topic – the small business CGT concessions. Gain insights into accessing these concessions, including considerations for family farms and other assets. Explore concepts including ‘entities connected with’, the $6 million maximum net asset value test, the active asset test, aggregated turnover, land eligibility, and the complex rules for CGT events involving shares or trust interests. Enhance your understanding and avoid pitfalls in applying these valuable concessions.
Presenters:
Todd Want, CTA, William Buck, and former TTI President
Jane Harris, CTA, Brown Wright Stein Lawyers
Vanessa Priest, FTI, SW Accountants & Advisors
Facilitator:
Alison Stevenson, CTA, Matrix Norwest Taxation & Accounting, and Chair, New South Wales State Council
Brought to you by your NSW State Council
Member only access
This article is exclusive to members of The Tax Institute. Already a member? Login now.