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  Miscellaneous 2004

CGT exit strategies for SMEs convention

Source: TAS

Published Date: 11 Sep 2004

 

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Using case studies, this paper focusses on the small business CGT concessions, including:
- the basic conditions required to access the concessions, focussing on changes to the maximum net asset value test and land being deemed to be an active asset
- how the concessions may be accessed through various business structures
- tips and traps concerning the small business retirement exemption
- the dangers involved in using the small business roll-over.
Author(s)

Individual Session

CGT exit strategies for SMEs

Author(s): Daniel Smedley CTA
Materials from this session:

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Details

  • Published By: Daniel Smedley CTA
  • Published On:11 Sep 2004
  • Took place at:Country Club Resort, Launceston

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