This paper covers:
- do you qualify for Division 152 reliefs?
- are you an SBE?
- what is your aggregated turnover?
- who is your affiliate?
- who is connected with you?
- when do you satisfy the *maximum net asset value test?
- conducting businesses through company & trust chains
- what is a CGT concession stakeholder?
- what is your small business participation percentage?
- what is an active asset?
- not an active asset if used for rental
- for how long must you own an active asset?
- selling assets down the corporate/trust chain.