This paper covers:
- basic conditions for relief
- the maximum net asset value test
- the small business entity test
- the active asset test
- who are connected entities and affiliates why are they relevant?
- succession planning.
maintenance
Capital Gains Tax (CGT)
2014
Small business CGT - Some complexities...
Source: New South Wales
Published Date: 22 May 2014
Individual Session
Small business CGT - Some complexities
Author(s):
Michelle Hartman
Materials from this
session:
Details
- Published By: Michelle Hartman
- Published On:22 May 2014
- Took place at:Doltone House, Hyde Park, Sydney
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.
Tags
Capital Gains Tax (CGT)
2014
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