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  Miscellaneous 2001

CGT Small Business Concessions under the Microscope

Source: Victoria

Published Date: 29 May 2001

 

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Topics covered in this seminar paper include:
- The $5 million net asset threshold
- The connected entities rules for companies and trusts and the $5 million threshold
- The 50% reduction and settled fixed trusts compared with subscribed unit trusts
- The controlling individual and CGT concession stakeholder test in companies and trusts.
Author(s)

Individual Session

CGT Small Business Concessions under the Microscope

Author(s): Rob Jeremiah
Materials from this session:

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Details

  • Published By: Rob Jeremiah
  • Published On:29 May 2001
  • Took place at:Leonda by the Yarra

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2001

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