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  Miscellaneous 2007

CGT small business tax concessions

Source: South Australia

Published Date: 23 Nov 2007

 

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This paper provides an overview of the changes to the CGT Small Business Tax Concessions including:

  • significant individual test
  • maximum net asset value
  • active asset test
  • deceased estates and the concessions
  • 15-year exemption and retirement exemption
  • $2 million turnover threshold.
It also looked at the issues and opportunities that apply from 1 July 2007 as a result of these changes.
Author(s)

Individual Session

CGT small business tax concessions

Author(s): Katherine Chmielewski CTA
Materials from this session:

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Details

  • Published By: Katherine Chmielewski CTA
  • Published On:23 Nov 2007
  • Took place at:Crowne Plaza, Alice Springs, Commodore on the Park, Mount Gambier, Boston Bay Winery, Port Lincoln

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