Changes to the CGT Small Business Entity Test Now Law
The Federal Government’s proposed changes to the Small Business CGT Concessions are now law.
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Some Issues with the Proposed changes to the CGT Small Business Entity Test
This article is primarily directed towards business owners that might feel hope that they may be abl...
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Proposed changes to the CGT Small Business Entity Test
The Federal Government has announced proposed changes to the Small Business CGT Concessions.
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2026 Federal Budget – Small Business CGT Concessions set to become even more valuable
The Federal Government has handed down its 2026 Federal Budget. It contains proposed changes to tax...
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Valuation issues following Kilgour’s case
Kilgour’s case was originally heard by the Federal Court and then the Full Federal Court. It involv...
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The cost of failing to plan
There’s an old saying, failing to plan is planning to fail.
And failing with the Small Business CGT...
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Taxpayer’s valuation methodology preferred for valuation – Moloney’s case
In Moloney and FCT [2024] AATA 1483, the AAT considered whether the taxpayer satisfied the Maximum N...
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Aggregated turnover and connected entities - Commissioner's discretion that an entity does not “control” another entity – Finalised Determination
The Commissioner of Taxation has issued Taxation Determination TD 2023/5 re aggregated turnover and ...
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Aggregated turnover and connected entities - Commissioner's discretion that an entity does not “control” another entity - Draft Determination
The Commissioner of Taxation has issued Draft Taxation Determination TD 2023/D2 re aggregated turnov...
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