New CGT small business concession rules
Member Price: $15.00
Non Member Price: $20.00
Abstract: It is widely appreciated by practitioners that the small business CGT concessions in Division 152 are generous. Upon closer examination of the concessions, both pitfalls and treasures can be seen. This article presents an overview of the provisions, and highlights both particular problems and opportunities that arise, and how to plan to maximise the access to the benefits offered by Division 152.
Author
profile:
John
MIDDLETON
John is a Senior Associate at Clayton Utz Brisbane and specialises in revenue and corporate law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. With particular experience in CGT planning for the sale of businesses.
Current at July 2008
