This seminar paper discusses the controlling individual and CGT concession stakeholder test, analysis of the maximum net asset value test and the connected entities rule, the application of the rules to a chain of entities within a group and structuring for the concessions.
Miscellaneous
2002
Small business CGT concessions - case studies
Source: TAS
Published Date: 18 Oct 2002
Individual Session
Small business CGT concessions - case studies
Author(s):
Mark Pizzacalla CTA
Materials from this
session:
Details
- Published By: Mark Pizzacalla CTA
- Published On:18 Oct 2002
- Took place at:Swan Inn, Swansea
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Tags
Miscellaneous
2002
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