CGT: Small Business Reliefs Handbook (2010-11 Edition. Published September 2010)
This edition (published by the Taxation Institute of Australia in September 2010) contains a practical explanation of this important area of CGT law.
The latest 2010-11 edition of the CGT: Small Business Reliefs Handbook is available as a handbook or annual Online Subscription Service. Completely revised and expanded, this is the current source of information on CGT Small Business Reliefs and is a practical reference and analysis tool to guide practitioners in relation to CGT events that happen in 2010-11. The Online Subscription Service keeps subscribers up to date for developments as they happen.
New highlights
- Implications of relevant AAT decisions
- Details of ATO-released information (including determinations and issues in the NTLG Losses and CGT Subcommittee meeting minutes)
- Expands on various aspects of the CGT Small Business Reliefs and their practical operation
- The proposed CGT changes for earnout arrangements
- Updated Tips & Traps chapter highlighting strategies and pitfalls
