This presentation covers:
- relevant conversations to hold with your clients
- general conditions for SBE CGT concessions " problem areas
- 15-year retirement exemption
- 50% active asset reduction " should it always be used
- sale of shares v sale of assets
- liquidating a company after selling assets in the company
- restructuring to meet the SBE requirements " will Part IVA apply?
- new earn-out legislation and impact on concessions.