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  Capital Gains Tax (CGT) 2015

Tips, traps and uncertainties in the not-so-easy small business CGT concessions

Source: Western Australia

Published Date: 30 Apr 2015

 

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This paper covers:

  • the importance of the timing of the CGT event
  • recent developments affecting the connected entity rules
  • what the case law has taught us about the maximum net asset value test
  • issues to watch in satisfying the active asset test': the rental exclusion'
  • the retirement exemption and contributions of property in specie
  • a guide to the operation of the small business roll-over
  • (re)structuring into trouble Part IVA.
Author(s)

Individual Session

Tips, traps and uncertainties in the not-so-easy small business CGT concessions

Author(s): Alan Krawitz CTA , Antony Barrier FTI
Materials from this session:

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Capital Gains Tax (CGT) 2015

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