This powerpoint presentation deals with CGT concessions for small businesses that apply to CGT events happening after 21 September 1999. Topics include: disposal of interest in trusts and companies, the $5 million threshold test, what is an 'active asset', when is the 'controller test' satisfied, what is a 'replacement asset', the order in which concessions apply, particular problems with discretionary trusts.
Miscellaneous
2002
Small business CGT concessions; are you aware of the benefits?
Source: New South Wales
Published Date: 5 Jun 2002
Details
- Published By: Greg Ganz
- Published On:5 Jun 2002
- Took place at:All Seasons Premier Menzies Hotel, Sydney
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Tags
Miscellaneous
2002
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