CGT Event K6

333 | CGT Event K6

CGT event K6 never happens alone - it is always triggered by another CGT event as Andrew Henshaw will tell you in this episode.

311 | Who Gets The Family Home

What happens to your family home when your parents die? Here are Amanda Morton and Paul Goldin with some insights.

299 | Pre-CGT Shares and Company Assets

The CGT treatment of pre-CGT shares and company assets keeps causing confusion, so here is a handy overview.

Taxation of IP

288 | Taxation of IP

The taxation of IP is about CGT, depreciation, instant asset write-offs and tax incentives. Here is Melissa McGrath with more details. 

Home-Based Business CGT

265 | Home-Based Business CGT

Is your home-based business CGT safe? Or will you be hit with a huge tax bill when you sell your family home?

In Connection With Your Retirement

263 | In Connection With Your Retirement

Qualifying for the 15 year exemption depends on you passing the 'in connection with your retirement' hurdle.

UPDATE 22 | Eichmann Decision

The Full Federal Court has overturned the Federal Court's Eichmann Decision. Here is Andrew Henshaw of Velocity Legal in Melbourne with more.

The Eichmann Case

259 | The Eichmann Case

What exactly does it mean for an asset to be used in the course of carrying on a business? This is the question the Eichmann case brought before the courts. 

Pre CGT Company Assets After Death

253 | Pre-CGT Company Assets After Death

What happens to pre-CGT company assets at the death of the original shareholder? Here is Paul Mackenroth of Cleary Hoare with the answer.

Main Residence Exemption for Foreign Residents

222 | Main Residence Exemption for Foreign Residents

The main residence exemption for foreign residents is changing as Andrew Henshaw of Velocity Legal will tell you in this episode.

Main Residence Exemption upon divorce or death

221 | Main Residence Exemption Upon Divorce or Death

What happens to the main residence exemption upon divorce or death? Andrew Henshaw of Velocity Legal in Sydney will give you the answer.

AirBnB triggers CGT

220 | AirBnB triggers CGT

Doing AirBnb triggers CGT when you sell your home. Here is Andrew Henshaw of Velocity Legal in Sydney with more.

small business CGT concession overview

89 | Small Business CGT Concession Overview

This small business CGT concession overview will give you a rough map of the most generous concessions for small business in Australia. 
Small Business CGT Concession Case Studies

166 | Small Business CGT Concession Case Studies

Here is Andrew Henshaw of Velocity Legal in Sydney with 5 case studies about the small business CGT concession. Because examples help.

Small Business CGT Concessions for Big Business

165 | Small Business CGT Concessions for Big Business

Big business and small business CGT concessions are not meant to meet. But there are ways as Andrew Henshaw of Velocity Legal will show you.

Passively Held Assets

74 | Passively Held Assets

Passively held assets can still qualify for the small business CGT concession. They may if used in the business of a related entity.
UPE in the Maximum Net Asset Value Test

69 | UPE in the Maximum Net Asset Value Test

How do you treat a UPE in the maximum net asset value test? Do you include it? And if yes for which entity?
The 4 Small Business CGT Concessions

68 | The 4 Small Business CGT Concessions

The 4 small business CGT concessions are a huge tax concession. They can save our clients a lot of tax, hence money. They can change a life. 
Active Asset Test

67 | Active Asset Test

The active asset test is an important part of the basic conditions to qualify for the small business CGT concessions. 
Subdiv 152-E

66 | Subdiv 152-E

The rollover relief in subdiv 152-E is often overlooked. After all, it isn't an exemption but only a rollover. But 152-E deserves more attention.
Subdiv 122- B

65 | Subdiv 122-B

Subdiv 122-B is the equivalent to Subdiv 122-A. 122-B provides rollover relief when changing from a partnership to a company.
Subdiv 122- A

64 | Subdiv 122- A

Subdiv 122-A ITAA97 is about changing a business from a sole trader or trust to a company. 
15-Year Exemption

62 | 15-Year Exemption

The small business 15-year exemption is the most generous of the four small business CGT concessions.
Structuring Business and Wealth

61 | Structuring Business and Wealth

When structuring business and wealth, tax is just one part of the equation. It is a balancing act of many objectives. And a question of priorities.
Small Business Participation Percentage

60 | Small Business Participation Percentage

The small business participation percentage plays a crucial role when you sell shares or units and want to qualify for the small business CGT concessions.
CGT Concession Stakeholder

59 | CGT Concession Stakeholder

The concept of a CGT concession stakeholder is fundamental to claiming a small business CGT concession involving a company or trust. 
Affiliates and Connected Entities

55 | Affiliates and Connected Entities

The concept of affiliates and connected entities plays a crucial role around the small business CGT concessions.
Subdiv 328-G

54 | Subdiv 328-G

The restructure rollover in Subdiv 328-G is a useful tool in the arsenal of tax concessions assisting small business.
CGT Concessions in an Asset Sale

37 | CGT Concessions in an Asset Sale

How do the small business CGT concessions in an asset sale actually work out? Let's go through an example. 
Basic Conditions

36 | Basic Conditions for an Asset Sale

The basic conditions are the biggest hurdle to take before you can claim the small business CGT concessions. If you get over these, you are on the home run.
CGT discount

20 | 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

18 | 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 have tightened. 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.

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.