This paper covers:
- overview of Division 152
- net asset test or small business entity?
- active assets
- connected entities and affiliates
- how the concessions work.
Capital Gains Tax (CGT)
2012
The basic conditions
Source: QLD
Published Date: 23 Oct 2012
Individual Session
The basic conditions
Author(s):
John Middleton CTA
Materials from this
session:
Details
- Published By: John Middleton CTA
- Published On:23 Oct 2012
- Took place at:Grant Thornton, Brisbane
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Capital Gains Tax (CGT)
2012
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