The small business capital gains tax concessions as described in the Income Tax Assessment Act 1997 (Cth) have been an integral part of the tax planning landscape since 1999. Two new Acts have altered the operations of the small business concessions significantly. Simon Tisher explains.
Other papers by Simon Tisher
Property evelopments, duty and consideration (2015)
The High Court and the ATO reshape the tax landscape for Trusts (2010)
Taxation Implications of Buying And Selling A Business (2012)
Who wants to be a director? Company Directors, unpaid tax and personal liability (2013)
State Duties for Property Lawyers (2013)
Non-arm's length income: How does it apply and where is it at? (2014)
What's Happening in State Taxes Litigation (2017)
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