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 Recorded Webinar: Small Business CGT Concessions – Are My Assets Active?

Date: Friday 16th July 2021
Duration: Aprroximately 1 Hour

The concept of an “active asset” is fundamental to the application of the small business CGT concessions. Recent cases have created confusion amongst advisers and their clients in this supposedly “basic” area. This seminar seeks to clarify some of the uncertainty and covers the following issues:

  • What is an active asset? (i.e. analysis of section 152-40 of the ITAA 1997)
  • Analysis of recent cases, guidelines and rulings (e.g. FCT v Eichmann [2019] FCA 2155 and SWPD and FCT [2020] AATA 555)
  • Review of recent amendments to the definition of active asset (e.g. “new” active asset test for shares or interests in trusts)
  • Practical case studies
Recorded Webinars,Taxation,Recorded Webinar: Small Business CGT Concessions – Are My Assets Active?

Andrea Carrick, Director & SMSF Specialist Advisor, AG Tax Lawyers, Melbourne

Andrea has over 13 years of experience advising SMEs and high net worth individuals in all areas of taxation including income tax, CGT, GST and state taxation matters. She advises both corporate and private family businesses across a wide range of industries, focusing on complex business restructuring, commercial transactions and estate and succession planning. Andrea also has a wealth of experience liaising and negotiating with the ATO and Revenue Offices on behalf of clients in audits, investigations, objections and private ruling applications.

Andrea has a keen focus on superannuation, particularly in respect of SMSFs. She has extensive experience advising SMSF trustees and their advisers in regulatory and compliance matters and maximising opportunities for members with the intersection of the Small Business CGT Concessions and Superannuation. Andrea recognises the value of practical advice and is passionate about making these complex areas of tax and superannuation user friendly and accessible.

Andrea is a regular presenter for the Television Education Network, Legalwise Seminars and CPA tax discussion groups.


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


Accountants can claim up to 1 CPD/Training hour.  This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

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: [email protected]

© Television Education Network Pty Ltd 2021

Product Code: WBDJUL21
 Price:  $269.50 (Inclusive of GST)
© 2021 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.