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zhouyinjun 发表于 2015-11-25 12:47 
partnership
Partners in a partnership are treated as holding separate interests in each CGT asset of the partnership. Therefore if the partnership business is sold then each partner will need to calculate its own capital gain or loss.
The partners can make separate decisions regarding the application of the small business concessions to their capital gains.
Assuming the partners in partnership are individuals (not companies or trusts), if the business has been operating for more than 12 months then the partners should be able to apply the general CGT discount to reduce the gross capital gain by half.
The first step will be to confirm that the basic conditions for applying the small business CGT concessions are met. If the partnership is classified as a small business entity and the capital gain relates to goodwill of the partnership business then it should generally be possible to pass the basic conditions.
If the basic conditions are passed, the partners should be able to apply the 50% active asset reduction after applying the general CGT discount. This means 75% of the gain will be exempted from the tax. Then you should be able to apply the small business rollover relief to the rest 25% of the gain.
To apply for the small business rollover, the partners would need to acquire a replacement asset which must be an active asset and the must not be less than the disregarded capital gain under the rollover within the replacement asset period, the period starts one year before, and ends two year after you sell the business.
Note that you can still apply the small business rollover relief even if you do not intend to acquire a replacement active asset. In such a case, the capital gains can be deferred for a period of two years. This would be particularly effective where you expect to be subject to a lower rate of tax in two years.
If the 2 year replacement asset period expires and you have not acquired new replacement active assets then a separate CGT event –J5 would be triggered and the rolled over capital gain would be crystallised in that later income year.
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好久没发文啦，再来贴一个《番茄的夏天》 (2005-4-25) noin 
发表于 2015-11-24 11:47
