Live Webinar: New Developments in Small Business CGT Concessions Eligibility


Date:  Tuesday 23rd January 2018 – Online:
Vic, NSW, ACT, Tas:  3pm to 4.30pm 
SA: 2.30pm to 4pm  WA: 12noon to 1.30pm 
NT: 1.30pm to 3pm  Qld: 2pm to 3.30pm

Recent case law has highlighted problem areas for businesses being run through trusts seeking CGT tax concessions. This session brings you up to date with latest changes:

  • Can Part IVA deny small business CGT concessions? – Track & Ors. v FCT [2015] AATA 45
  • Is a unit trust entitled to claim the small business CGT concessions?
  • What can be included as a liability in the maximum net asset value test? – case update
  • When can a small business operating through a family trust lose CGT eligibility?
  • Pre CGT assets – can they still be counted in CGT small business concession eligibility?
  • Gift and loan back and the small business concessions
  • Use of dividend access shares in relation to small business concessions
  • Checking family trust deeds for who are the beneficiaries - the impact on eligibility
Our presenter

Jessica Pengelly, Senior Associate, Finlaysons, Adelaide

Jessica has extensive experience in assisting clients with State and Federal taxation matters, including providing advice on tax-effective structuring and estate planning, applying for rulings from taxation and revenue authorities, lodging objections and appeals against assessments, acting for taxpayers in tax audits and negotiating with tax authorities.

She has a broad range of interests including international taxation, structuring, trust taxation, estate planning, small business taxation issues including restructuring and the Capital Gains Tax (CGT) small business concessions, GST, stamp duty, and wine equalisation tax (WET).

Jessica works with a variety of clients, including individuals, small businesses, national and international enterprises, ASX-listed companies, charities, their accountants and professional advisers.


This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.


Live webinar delegates will receive a CPD certificate for attendance at this webinar.  Accountants can claim up to 1.5 CPD/Training hours.  Lawyers can claim up to 1.5 CPD [CLE] units/points – substantive law.  This webinar has been designed to run for 1.5 hours, however, webinar lengths can vary depending on the level of questions and discussion, and the minimum length of the webinar is 1 hour.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:

Attending a TEN webinar couldn’t be easier. Basically it’s just like attending a seminar except that you don’t have to leave the comfort of your office or home. You just need to be available at the appointed date and time with your computer and internet connection.

Once you’ve registered for the webinar, we send you a link so that you can login to the webinar from your computer. The speaker delivers the session from their computer in real time. Just like a live seminar, you can ask questions of the speaker. You simply type your question into the question box and the speaker responds to it during question time.
At the end of the webinar session we send you a certificate to confirm your attendance and the number of CPD hours you earned.

You will need a computer with sound, an internet connection and earphones if you need to participate in the webinar in an open office environment (so you don’t disrupt those around you).

Product Code: RBDJAN18
 Price:   $253.00 (Inclusive of GST)
© 2019 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.