Three Small Business CGT mistakes accountants make that impact client eligibility
When an accountant comes to us for assistance with their client’s small business CGT concession elig...
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Small Business CGT concessions and disposals of intellectual property
The Small Business CGT concessions apply to some, but not all, disposals of intellectual property (“...
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Investment properties, companies and the Small Business CGT Concessions
There are many requirements that need to be satisfied for the Small Business CGT Concessions to be a...
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More integrity measures - Assignments of Partnership income or capital
The Government released exposure draft legislation on 12 October 2018 which contains small business ...
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Small Business CGT concessions integrity measures
The Small Business CGT concessions integrity measures received royal assent on 3 October 2018 after ...
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Board of Taxation review of Small Business tax concessions
The Board of Taxation is conducting a review of Australia’s Small Business tax concessions. This in...
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Update re draft legislation re integrity measures
The Government's draft legislation (Treasury Laws Amendment (Tax Integrity and Other Measures) Bill ...
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Budget announcement re assignment of partnership rights
The Government announced an integrity measure in relation to the Small Business CGT concessions in t...
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CGT roll-over relief can destroy small business CGT concessions
Often taxpayers access the scrip for scrip roll-over relief when selling their company to a purchase...
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