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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.

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Notes Online Home 2018 Tax Schools Day 2 What's new for business in 2018
Government announces changes to the CGT small business concessions

In this segment of the notes we discuss changes announced by the Government to the CGT small business concessions by exploring the following questions:

  • When do the new rules apply with respect to the sale of shares and units?
  • What are the proposed changes to the small business concessions?
  • How will the proposed changes affect traditional business structures?
  • Common questions associated with the proposed changes to the CGT SBCs

Chapters and Articles in 2018 Tax Schools Day 2