Know when to use the CGT small business concessions – your client could save a packet.
The small business CGT rules have two sides, from the point of view of qualifying for the concession as well as how it is treated when it arrives in the fund. This session will help you understand how the CGT small business legislation works especially where real estate is to be transferred to the SMSF.
Graeme Colley, Executive Manager SMSF Technical and Private Wealth, SuperConcepts.
Graeme is a well-known figure in the SMSF community with a long-standing reputation as an accomplished SMSF educator, technical expert and advocate for the sector. Graeme has held senior roles in the Australian Tax Office and as an Assistant Commissioner of the Insurance and Superannuation Commission. Most recently, Graeme was Director, Technical and Professional Standards at the SMSF Association.
You will also be provided with: