Applying CGT Small Business Relief: A Practical Guide
Overview
Understanding CGT Small Business Relief Complexity
Following on from our session on accessing the CGT small business relief concessions, this session will delve deeper on how to apply the following concessions effectively:
- 15-year exemption [Subdivision 152-B ITAA 1997];
- 50% reduction [Subdivision 152-C ITAA 1997];
- retirement exemption [Subdivision 152-D ITAA 1997]; and
- small business rollover [Subdivision 152-E ITAA 1997].
Meaningful worked examples are provided throughout, to ‘cement’ the technical side of the small business relief provisions.
See the companion session: Accessing CGT Small Business Relief: A Practical Guide
Learning Outcomes:
Participants will gain a clearer understanding of how the legislative provisions of the CGT small business relief concessions apply.
Suited to:
It is suitable for accounting and taxation legal professionals that need to build on their understanding of this subject or for a ‘refresher’ on their existing knowledge
This On Demand Includes:
- Recording of the Live Webinar, which can be viewed multiple times
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
- CPD Quiz
- CPD Certificate
Course syllabus
3 lessons
- Video – Applying CGT Small Business Relief: A Practical GuideVideo
- Feedback Survey 2024Survey
- Knowledge QuizTest
Your presenter
Crowe Australasia, an affiliate of FindexCrowe Australasia
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.