This paper covers:
- utilising small business CGT concessions " Div 152
- basic conditions
- modifications if the CGT asset is a share or unit.
Capital Gains Tax (CGT)
2019
Small business concessions - Div 152 and changes on the sale of a share or unit
Source: Victoria
Published Date: 28 Mar 2019
Individual Session
Small business concessions - Div 152 and changes on the sale of a share or unit
Author(s):
Leanne Connor CTA
Materials from this
session:
Details
- Published By: Leanne Connor CTA
- Published On:28 Mar 2019
- Took place at:Kooyong Lawn Tennis Club, Kooyong
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Capital Gains Tax (CGT)
2019
Share this page