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  2018

Small Business CGT Concessions - Part One: Meeting the Basic Conditions for Relief

Source: QLD

Published Date: 11 Apr 2018

 
This event covers the basic conditions to qualify for small business CGT concessions which includes:
  • the maximum net asset value (mnav) test - what are connected entities and why are they important?
  • the active asset test - what is an active asset and test period?
  • sale of a share in a company/ interest in a trust- additional basic conditions.

Small business CGT concessions - Part one: Meeting the basic conditions for relief - Case study with suggested solutions

Author(s): Su Jin Yap , Steven Lutz
Materials from this session:

Details

  • Published On:11 Apr 2018
  • Took place at:HLB Mann Judd, Brisbane

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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