Deals with the basic conditions required for small businesses to qualify for any capital-gains tax (CGT) concessions. Conditions for a 15-year exemption from CGT; How to qualify for a 50 percent reduction in CGT; Availability of the retirement exemption; How the small business asset rollover ...
Changes to the CGT treatment of disabled person trusts * Transfer of interest in main residence to a spouse * Disposal of assets subject to capital allowances * CGT exemption for SEIS investments and comparison with EIS * CGT ... WL Iris,BP Plc 被引量: 0发表: 2014年 ...
The lack of investment opportunities for those with funds; The economic effect of the CGT; Comments of Richard Gelski the president of the Taxation Institute; The Federal Government extending the CGT small-business rollover to shares; The problems in wanting CGT retirement exemption under current ...
The current range of CGT concessions available for small business operators in Australia is arguably the most generous regime of its kind anywhere in the world. There are four separate concessions potentially available to Australian taxpayers, namely, the 15 year exemption in Subdiv 152-B of the ...
The article provides information on how to minimize tax liabilities when selling a business or an asset used in the business through capital gains tax concessions (CGT) introduced by the Australian government. The four main small business concessions include: 15-year exemption; 50 percent active ...