Small Business CGT Concessions - November 2023 (4 Hours of CPD)

The Small Business CGT Concessions are complex and often confusing.  For example, the retirement exemption doesn’t require you to be retiring.  They are one of the tax provisions that require you to step through the legislation each time you encounter a CGT event that relates to the sale of a small business active asset.

In this four-hour masterclass, we will look at:

• Basic Conditions for Relief
• Extra conditions for Companies & Trusts
• Small Business CGT Entity
• $6 million test
• Active Assets
• Significant Individuals and CGT Concession Stakeholders
• Affiliates & Connected Entities
• 15-year exemption
• Small Business 50
• Retirement Exemption
• Small Business Roll-over Relief
• Case Studies
• And more...

What's Included?

• 90 Days of Recording Access (Unlimited Views) 
• Instant access to the recording and slides
• 4 hours of CPD + Certificate
  
• Included Q&A session