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  Capital Gains Tax (CGT) 2014

Applying the concessions

Source: Victoria

Published Date: 30 Jul 2014

 

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This paper covers:

  • CGT concession stakeholders and significant individuals – the gateway to accessing the concessions where assets are held by trusts or companies
  • small business 15-year exemption – subdivision 152-B of the ITAA97
  • small business 50% reduction – subdivision 152-C of the ITAA97
  • small business rollover – subdivision 152-E of the ITAA97
  • other important issues.
Author(s)

Individual Session

Applying the concessions

Author(s): Joanna Monahan
Materials from this session:

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Details

  • Published By: Joanna Monahan
  • Published On:30 Jul 2014
  • Took place at:Williams Rd North, Toorak

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Capital Gains Tax (CGT) 2014

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