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Special Tax & Superannuation topics 2022-23 - Small Business CGT Concessions: Part 2

The small business CGT concessions are one of the most sought-after tax concessions available for small business. However, they are also one of the most poorly understood and are a high priority review area for the ATO. This session will examine some of the basic technical aspects of this legislation in a case study context.
Practical examples of:
  • Selling shares and extra conditions required to be satisfied
  • Retirement concession – what to do in practice, payments flow of monies and time limits
  • Replacement asset rollover – what qualifies, time limits and ongoing compliance
  • Getting the concessions from entities (Discretionary Trusts and Companies)
After successful completion of this topic, participants should be able to:
  • Understand the nature of transactions that potentially involve the small business concessions, differentiate these from other transactions and identify who is making the gain
  • Identify the individuals, entities and assets that are included in the maximum net asset value test
  • Demonstrate an understanding of the active asset test
  • Offer alternative strategies to maximise the tax position of clients that crystalise larger capital gains.


This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you.


Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.


Continuing Professional Development Hours

The content covered in this topic should constitute verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements. The expected CPD hours to be allocated are as follows:






CA ANZUp to 1.5 CPD hours
Legislated CPD (FASEA)Up to 1.5 hours (General)
ASICUp to 1.5 hours (General)
Tax Practitioners BoardUp to 1.5 CPD hours
This series is presented by our Senior Tax & Superannuation trainers:

Varun Kumar, National Head of Technical Tax and Business Advisory, Moore Australia
Varun is the National Head of Technical Tax and Business Advisory at Moore Australia. Varun was previously with Moore Australia (WA) for nine years and then gained further experience within the specialist tax consulting division in Crowe Australasia before joining Moore Australia in 2019. Varun has numerous years of experience in taxation and has advised a wide range of clients across various industries. Varun has extensive experience in providing consultancy services in relation to various areas of taxation. Varun has also conducted tax training in his previous roles, presenting regularly on complex issues in an understandable and practical manner.
Lydia Kovacevich, Senior Tax and Superannuation Trainer, CA ANZ
Lydia has over 20 years of experience in the tax and accounting industry working for, at various times, a ‘big four’ accounting firm, a second-tier firm, a global oil and gas service company, a tax training organisation and the Australian Taxation Office.  
During this time Lydia acquired extensive experience in tax and accounting matters relevant to various types of entities and industries and gained a wealth of experience in writing about tax. Lydia has strong analytical and technical abilities and is very passionate about tax education.


Topic: Tax

Sub-Topic: Income Tax

Format: Recorded Webinar

Proficiency Level: Intermediate, Advanced

CPD: Upto 1.5 hours