Your shopping cart is empty

CGT concessions – Still great outcomes, but tighter eligibility presentation


This presentation covers:

  • existing active asset test (including 80% look through).
  • new small business condition.
  • new object entity test.
  • modified active asset test.
  • companies carrying on a business.
  • max net asset value test – unpaid present entitlements.
  • affiliates
  • active asset – main use rent.
  • significant individual test.

Author profile

Sean Neary FTI
Sean is founder of Neary Consulting, a boutique tax practice in West Perth. Sean focuses on addressing complex tax issues for small and medium enterprises, including referral work from other accounting practices. His practice covers ATO and OSR dispute resolution, business sales and restructures, small business CGT concessions, business sales and restructures, international tax, GST and Transfer Duty. Sean has a Bachelor of Economics, Masters of Tax Law and is both a CPA and Fellow of the Tax Institute. His work history includes roles in Deloitte, PwC, Dow Corning, PKF, Webb Martin and was founding Chairman of technology materials group Talga Resources Limited (ASX: TLG). - Current at 17 October 2019
Click here to expand/collapse more articles by Sean Neary.


This was presented at 2019 Western Australia Tax Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Asset protection: Three perspectives to enable holistic advice

Author(s):  Lee Nugawela,  Morgan Solomon,  Rishi Wijay

Materials from this session:

CGT concessions – Still great outcomes, but tighter eligibility - Workshop questions and key concepts

Author(s):  Dudley Elliott

Materials from this session:

Further details about this event:


Copyright Statement