Miscellaneous Capital Gains Tax (CGT) 2021

Small Business CGT " Are My Assets Active?

Source: New South Wales

Published Date: 19 Aug 2021

 

This presentation covers:

  • What is an active asset? (i.e. analysis of section 152-40 of the ITAA 1997)
  • Analysis of recent cases, guidelines and rulings (e.g. FCT v Eichmann [2019] FCA 2155 and SWPD and FCT [2020] AATA 555)
  • Review of recent amendments to the definition of active asset (e.g. new active asset test for shares or interests in trusts)
  • Practical case studies.

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Author(s)

Details

  • Published By: Natalie Hewson
  • Published On:19 Aug 2021
  • Took place at:Online

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 Capital Gains Tax (CGT) 2021

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