This paper covers:
- basic conditions for relief
- the maximum net asset value test
- the small business entity test
- the active asset test
- who are connected entities and affiliates why are they relevant?
- succession planning.
Capital Gains Tax (CGT)
2014
Small business CGT - Some complexities...
Source: New South Wales
Published Date: 22 May 2014
Individual Session
Small business CGT - Some complexities
Author(s):
Michelle Hartman CTA
Materials from this
session:
Details
- Published By: Michelle Hartman CTA
- Published On:22 May 2014
- Took place at:Doltone House, Hyde Park, Sydney
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Capital Gains Tax (CGT)
2014
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