Ch. 1. Eligibility checklist -- ch. 2. Some general CGT issues -- ch. 3. The recent and proposed legislative changes -- ch. 4. Basic conditions to be met -- ch. 5. CGT event in relation to CGT asset -- ch. 6. Maximum net asset value test -- ch. 7. Small business entity test -- ch. 8. Active assets and the active asset test -- ch. 9. Affiliates -- ch. 10. Connected entities -- ch. 11. Significant individuals and CGT concession stakeholders -- ch. 12. The 15-year exemption -- ch. 13. Small business 50% reduction -- ch. 14. Retirement exemption -- ch. 15. Roll-over relief -- ch. 16. Company distributions -- ch. 17. Trust distributions -- ch. 18. Partnerships and partners -- ch. 19. Deceased estates -- ch. 20. Superannuation funds and members -- ch. 21. Tips and traps
Summary
This book covers all of the basic conditions that must be met for the CGT small business reliefs to apply and explains how the reliefs operate
