Tax Bites

Tax Bites

Tax Bites are regular, short communications containing a snapshot of various common tax issues of interest to professional advisers. Here are some of our previous Tax Bites. Should you wish to subscribe to receive Tax Bites via e-mail, please click on the "Subscribe to Tax Bites" button to the right.

Restructures of small businesses roll-over – Some limitations

9th May 2019

The restructures of small businesses roll-over contained in Subdivision 328-G has applied since 1 July 2016.   Since then, some of the limitations of the roll-over have become apparent.&nbs... read more

Investment properties, companies and the Small Business CGT Concessions

9th April 2019

The Commissioner of Taxation has recently provided some guidance on the application of the Small Business CGT Concessions to capital gains on the sale of investment properties by companies that carr... read more

More integrity measures – Assignments of Partnership income or capital

12th October 2018

The Government released exposure draft legislation on 12 October 2018 which contains small business CGT concession integrity measures in relation to the alienation of partnership income or capital. ... read more

Small Business CGT concessions integrity measures

3rd October 2018

The Small Business CGT concessions integrity measures received royal assent on 3 October 2018 after a welcome amendment from the Senate in which the start date was changed from 1 July 2017 to 8 Febr... read more
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About Tax Bites

Tax Bites are general in nature and are not a substitute for specific advice. They are the opinion of Tax Advisory Specialists, and the ATO or the Courts may take a different view. They are not updated for changes in the law or the interpretation of the law since publication.

 

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