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Recorded Webinars
Recorded Webinar: Unlocking the Small Business CGT Concessions
A key skill for any accountant worth their salt is the ability to understand how to access the CGT small business concessions. This session provides an overview of Division 152, including: The four concessions – an overview $6m maximum net asse
PRESENTED BY
Pulin Desai
Associate Director, BDO
Date/Time
About the Webinar
A key skill for any accountant worth their salt is the ability to understand how to access the CGT small business concessions. This session provides an overview of Division 152, including:
- The four concessions – an overview
- $6m maximum net asset value test:
- when and how to value assets
- identifying excluded assets
- what does net value include and exclude?
- valuation of partnership assets
- $2m turnover test:
- which entities have to be included in the aggregated test?
- options for calculating turnover
- Active assets test – what is an active asset?
- Additional rules applying where active assets owned indirectly
- Getting the money into the hands of individuals
Presented By
Pulin Desai
Associate Director, BDOWho Should Attend?
This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
CPD Information
Accountants can claim up to 1 CPD/Training hour. FASEA – category “Technical Competence” – 1 hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]