Recorded Webinar: Tricks and Traps of Division 152


Date: Tuesday 11th August 2020
Approximate Length: 1 Hour


Although the amendments to the small business CGT concessions in Division 152 are now two years old, there is still a great deal of confusion as to precisely how the new rules operate. This session explores the traps and hazards that can arise in practice through the use of case studies, including:

  • Understanding the $2m test versus the $6m test:
    • Who has to meet which test?
    • When do you need to consider connected entities and affiliates?
    • Relying on liabilities to fall within the cap - are the liabilities connected to the active assets?
  • Understanding significant individuals and CGT concession stakeholders
    • Calculating the small business participation percentage
    • How to determine beneficial entitlement if a trust has tax losses or no net income?
    • Planning ahead: drafting the trust resolutions appropriately
Recorded Webinars,Taxation,Recorded Webinar: Tricks and Traps of Division 152 Leanne Connor, Director, WCG Business Advisors, Melbourne

Leanne has over 22 years experience in the Accounting and Business Services arena. Leanne is committed to providing technical excellence and a personalised service to each client that is specific to individual circumstances.

  • Self Managed Superannuation
  • Business Structuring Advice
  • Business Development & Planning
  • SME Taxation Advice


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.

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:

© Television Education Network Pty Ltd 2020

Product Code: WBFAUG20
 Price:  $198.00 (Inclusive of GST)
© 2020 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.