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

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.