CGT discount

21 | 50% CGT Discount

The 50% CGT discount in Div 115 has saved millions of taxpayers billions of dollars since it was first introduced on 20 September 1985.
Net Capital Gain

20 | Net Capital Gain

Calculating your capital gain or loss is only the first part of the exercise. The second part is working out the amount of your net capital gain.
CGT Rollovers When Restructuring

78 | CGT Rollover

A CGT rollover might be a great option when you can't get your hands onto a small business CGT concession. Here is Adrian Bailey of Cleary Hoare with the details.

74 | Small Business CGT Concessions

The small business CGT concessions are one of the most generous tax concessions in Australia. Adrian Bailey of Cleary Hoare will guide you through the details.

Basic Conditions When Selling Shares or Units

71 | New Basic Conditions When Selling Shares or Units

The basic conditions for small business CGT concessions will tighten for the sale of shares and units. Adrian Bailey of Cleary Hoare will walk you through the changes.

Earnout Arrangements

49 | Earnout Arrangements

Most professional practices sell with an earnout arrangement. Patrick Huang of Argyle Lawyers will tell you how to treat these for tax purposes.

 
Improving the Small Business CGT Concessions

35 | Improving the Small Business CGT Concessions ED

"Improving the Small Business CGT Concessions" is the title of a new exposure draft. Patrick Huang of Argyle Lawyers will walk you through the details.