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Tips, traps and uncertainties in the not-so-easy small business CGT concessions paper


This paper covers:

  • the importance of the timing of the CGT event
  • recent developments affecting the connected entity rules
  • what the case law has taught us about the maximum net asset value test
  • issues to watch in satisfying the ‘active asset test’: the ‘rental exclusion’
  • the retirement exemption and contributions of property in specie
  • a guide to the operation of the small business roll-over
  • (re)structuring into trouble … Part IVA.

Author profiles

Alan Krawitz CTA
Alan is the founding Director of Smailes Krawitz (formerly called Krawitz Tax & Estate Law). He is admitted as a lawyer of the Supreme Court of Western Australia and practises in the Federal Court of Australia and the Administrative Appeals Tribunal. Alan’s principal areas of practice include income tax, CGT, tax disputes, tax litigation, superannuation, trusts, wills and estates. - Current at 16 December 2021
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Antony Barrier FTI
Antony has been practising in tax, estate planning, superannuation and commercial law for over 10 years and provides advice in most areas of Australian Federal and State taxation, with a particular interest in international tax. In addition to his work at Munro Doig, Antony has spent time in the Taxation group of a large Australian law firm and a boutique firm in London specialising in international tax planning. Antony has a Master's degree in Law and is a fellow of the Tax Institute. - Current at 12 August 2021
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