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Notes Online Home 2025 Tax Structures & Asset Protection Structuring Issues For An Eventual Sale
The CGT Small Business Concessions And Structuring Considerations Upon Sale
In this segment of the seminar notes, we discuss CGT small business concessions and structuring considerations upon sale. More specifically:
• Difficulties in applying the CGT SBCs when a company has different classes of shares
• How does a company or trust pass the tax-free amounts out under the CGT SBCs?
• Strategic planning considerations to pass the $6 million maximum net asset value test
• The CGT SBCs and passive investment assets