This paper considers the basic conditions for small business CGT relief before going on to look at: the small business asset roll-over relief; the retirement exemption on the sale of a small business; the 50% active asset reduction; and the 15 year exemption. The paper revises the key principles and highlights the changes with the first two forms of CGT relief. The two new forms of small business CGT relief are examined in more detail.The paper illustrates the operation of some of the various concessions through the use of worked examples.
Miscellaneous
2000
CGT and small business relief
Source: QLD
Published Date: 18 Feb 2000
Details
- Published By: Gordon S Cooper
- Published On:18 Feb 2000
- Took place at:Southbank Hotel and Convention Centre
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Miscellaneous
2000
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