This paper covers:
- when is a share an active asset?
- maximum net asset value test
- discussion of the relevant statutory provisions
- additional conditions stipulated in subsection 152-10(2)
- application of the concessions.
Capital Gains Tax (CGT)
2014
Private companies and the small business CGT concessions
Source: QLD
Published Date: 23 Jul 2014
Individual Session
Private companies and the small business CGT concessions
Author(s):
Brian J Richards CTA
Materials from this
session:
Details
- Published By: Brian J Richards CTA
- Published On:23 Jul 2014
- Took place at:Tattersall's Club, Brisbane
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Tags
Capital Gains Tax (CGT)
2014
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