Miscellaneous 2002

Small business CGT concessions - case studies

Source: TAS

Published Date: 18 Oct 2002

 

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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.

Individual Session

Small business CGT concessions - case studies

Author(s): Mark Pizzacalla CTA

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