Miscellaneous 2002

Small business CGT concessions - case studies

Source: TAS

Published Date: 18 Oct 2002

 

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This seminar paper discusses the controlling individual and CGT concession stakeholder test, analysis of the maximum net asset value test and the connected entities rule, the application of the rules to a chain of entities within a group and structuring for the concessions.

Individual Session

Small business CGT concessions - case studies

Author(s): Mark Pizzacalla

Details

  • Published By: Mark Pizzacalla
  • Published On:18 Oct 2002
  • Took place at:Swan Inn, Swansea

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 2002

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