small business CGT concession overview

88 | 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.

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

58 | Affiliates and Connected Entities

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

56 | 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

38 | 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

37 | 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

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.

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.