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  Miscellaneous 2007

CGT small business changes from the budget

Source: National

Published Date: 15 Mar 2007

 

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This paper covers:

  • changes to the conditions for accessing the CGT small business concessions, including:
    • the maximum net asset value test
    • the active asset test
  • the controlling individual/significant individual changes
  • changes to the way the concessions apply to partnerships
  • changes to the concessions including:
    • the 15 year exemption
    • the retirement exemption
    • the small business roll-over
    • planning points for the new regime.
Author(s)

Individual Session

CGT small business changes from the budget

Author(s): Chris Evans
Materials from this session:

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Details

  • Published By: Chris Evans
  • Published On:15 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

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