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 Recorded Webinar: Am I Carrying on a Business? Unpacking the Tax Outcomes


Date: Tuesday 23rd February 2021
Duration: 1 Hour

The issue of whether or not a client’s activities amount to a business has always been a problematic area for practitioners. This is further complicated by the fact that several concessions within the income tax law require taxpayers to be carrying on a business (e.g. the small business entity concessions). This session examines the following areas:

  • The ATO definition of carrying on a business – TR 97/11 and TR 2019/1
  • Am I a small business entity (SBE)?
    • Concessions available to SBEs
    • Calculating turnover
  • Small business CGT concessions, active assets and the carrying on of business?
    • Eichmann, being Eichmann v Commissioner of Taxation [2020] FCAFC 155.
    • Application of small business CGT concessions to investment assets – TD 2019/D4
    • What supporting documentation is required when applying for a private ruling on carrying on a business?
Recorded Webinars,Taxation,Recorded Webinar: Am I Carrying on a Business? Unpacking the Tax Outcomes

Philip de Haan, Partner, Thomson Geer, Sydney

Philip has more than 30 years' experience in taxation and superannuation law, including nine years with the Australian Taxation Office. He advises on a wide range of aspects of taxation, including income tax, capital gains tax, GST and stamp duty for buying and selling businesses and companies, restructuring corporate and trust groups, tax concessions and structuring development vehicles and advising on tax aspects for property investments.

In relation to superannuation, Philip advises employers, employer sponsored funds, and self managed

superannuation funds. His advice includes compliance with and dealing with the Australian Taxation Office on breaches of the superannuation guarantee regime, and advising self managed superannuation funds on investment structures and related party transactions.

For estate and business succession planning, Philip advises clients on which of a range of structures will best suit their needs, taking into account particular superannuation, taxation, trust and corporations law issues, and asset protection aspects.

Philip has been a lecturer in the University of New South Wales’ Taxation Masters program, and he frequently presents seminars and produces papers on taxation, superannuation law, estate planning and business succession. He regularly writes articles for CCH tax publications including Australian Tax Week and presents for the Television Education Network.


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.  FASEA – category “Technical Competence” – 1 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: lisa@tved.net.au

© Television Education Network Pty Ltd 2023

Product Code: WBOFEB21
 Price:  $264.00 (Inclusive of GST)
© 2023 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.