Tax Solutions

Tax Solutions is a series of videos giving you practical solutions and tips for issues that commonly arise in tax practice - pure tax matters as well as associated planning solutions for business and investment structures, trusts, SMSFs, etc. Please click on the links below for recent issues. You may also like to peruse Tax Solutions by topic category - topics are listed below to the right.

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    "Good as Gold" - Active Assets Indefinitely


    The small business CGT concessions provide very substantial benefits in situations where they apply. And given the policy intent to direct the concessions to business assets, one of the central conditions that must normally be satisfied is the ‘active asset test’.

    This episode of Tax Solutions emphasises a class of CGT assets that achieve a special status for the purposes of the small business CGT concessions. Those assets continue as active assets indefinitely – retaining that status even long after they have ceased being used in any business controlled by the owners!




    18 Apr 2016

    Topic: CGT/Business and investment structures

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