2025 Perth Tax Update – Session 1

Exclusive to Perth, this popular webinar series will get you up-to-date on the latest developments in the world of tax, and inform you as to the potential implications for you and your clients. These sessions are also a great opportunity to connect, discuss issues and workshop scenarios with other WA-based professionals.

Delivered by the experts at Tax Banter, these gatherings offer a platform not only for acquiring cutting-edge tax insights but also for engaging in rich discussions and scenario workshops with fellow professionals.

Each quarter, we delve into a meticulously curated selection of topics:

• An analysis of the most recent taxation cases, including judgments from the AATA, Federal Court, and High Court.
• A comprehensive examination of the latest tax rulings and determinations.
• An up-to-date review of amendments to tax legislation, encompassing newly introduced Bills and ATO interpretations.
• Practical guidelines for effective tax planning strategies.
• A succinct overview of state and territory taxes.

Complementing these sessions, you will receive in-depth Tax Notes, crafted to keep you informed about the latest shifts in the tax landscape. As with all our offerings at the Institute of Financial Professional Australia, these notes are designed to be clear, concise, and directly relevant to your professional practice, stripping away unnecessary complexity to save you valuable time and cognitive effort.

Embrace this opportunity to enhance your expertise and streamline your professional journey with our expertly designed resources and discussions.

Session 1
Small Business CGT Concessions – basic conditions

This topic explores the operation of the capital gains tax (CGT) small business GCT concessions in Div 152 of the ITAA 1997 (CGT concessions).

• the basic eligibility
• requirements that must be satisfied by any taxpayer seeking to access the CGT concessions
• additional conditions that must be satisfied where the relevant CGT asset disposed of by the taxpayer consists of shares in a company or an interest in a trust
• additional conditions that must be satisfied where a CGT asset is held by an interposed entity
• special rules applicable to CGT assets that are owned by partners, or by a partnership
• separate eligibility rules that may apply in respect of some of the four concessions.

More information:

 Tax Banter |   4 CPD points |  $299 (members) | $355 (non- members)