Capital Gains Tax Small Business Relief (1 of 2)

Description

This webinar is part one of a two part series, please click here to view the details of part two.

This session is an overview of the CGT small business relief concessions set out in Division 152 ITAA 1997 including the ‘basic conditions’ for accessing the reliefs and:

− the active asset test;
− the maximum net asset value test; and
− the small business entity test.

This session also covers the ‘additional basic conditions’ for accessing relief upon the disposal of shares in a company and/or units in a unit trust and a detailed explanation of:

− the CGT concession stakeholder and significant individual tests;
− connected entities;
− the control tests for companies and trusts;
− affiliates; and
− the small business participation percentage.

Practical examples to re-inforce these key aspects of the legislative provisions have been ‘built-in’ to the webinar.

Suited to:
Accounting and taxation legal professionals that need to build on their understanding of this subject or for a ‘refresher’ on their existing knowledge. Intermediate - Advanced level.

Presenter Bio:
Crowe Horwath is the largest provider of practical accounting, audit, tax, business and financial advice to individuals and businesses from a network of over 80 offices throughout the country.

The firm’s team of 300 Principals (approx.) and professionals deliver a full range of accounting including, audit and taxation, business advisory, corporate finance and wealth management services from offices in the cities of Sydney, Melbourne, Brisbane, Canberra, Perth, Auckland, Wellington and major regional centers in Australia and New Zealand.

You will be provided with:
• PowerPoint presentation slide deck
• Supporting documentation
• Webinar Recording to view multiple times for up to 6 months
• An opportunity to ask the presenter questions

Further Research in CCH iKnow

Small business entities
Small business cgt concessions

The complexity of the small business relief CGT concessions is often overlooked.

  • Webinar Recording
    • PD hours: 1.5
    Stream this recording multiple times at your convenience.
    • $220.00 incl. GST

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One-Connection-One-Fee

Our webinars operate on a 'one-connection-one-fee' basis so you can have your whole team participate for one cost effective price and claim CPD points.

Recordings

Like the topic but can’t make the time? Register for the Live Session and you’ll receive the Recording regardless! You can watch it as many times as you like for up to 6 months. You will also receive Supporting Documentation.