This paper covers:
- changing landscape
- Small Business Entity (SBE) Provisions
- CGT SB Threshold tests
- what is an SBE?
- maximum net asset value test
- 2009 amendments: new entry point re passive assets
- the 2009 amendments: use of CGT assets by partnerships
- the new definition of affiliate
- connected entities
- the 2009 amendments: affiliates and connected entities
- issues with active assets
- selling shares or units
- case studies
- discussion points.