CPA AUSTRALIA
PODCAST

Recent changes to the small business CGT concession


The proposed changes to the small business capital gains tax concession are now law. In this podcast episode, you’ll hear from Mark Morris CPA, Professor of Practice at La Trobe University, as he discusses the major outcomes arising under this law. He uses practical examples to explain the complexities of the new law, outlines the four conditions that must be met to make a claim and how there are enormous benefits to clients if applied correctly. Mark is in conversation with Gavan Ord, Manager – Business and Investment Policy at CPA Australia.

Highlights

01:05 – the proposed changes to the CGT small business concession are now law – what are the key takeouts?
03:05 – what were the old rules that apply to the disposal of shares and trust interest before 8 February 2018?
10:09 – what are the new rules that apply from 8 February 2018?
17:30 – given the complexity of the changes, Mark’s key thoughts going forward.

Further resources


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