This paper covers:
- basic requirements for accessing small business CGT concessions
- maximum net asset value test (NAT)
- CGT small business untity
- active asset test
- additional tests for shares and interests in trusts
- CGT concession stakeholders.
Capital Gains Tax (CGT)
2019
Small business CGT concessions: Impact of the new rules
Source: National
Published Date: 22 Aug 2019
Individual Session
Small business CGT concessions: Impact of the new rules
Author(s):
Linda Tapiolas CTA
Materials from this
session:
Details
- Published By: Linda Tapiolas CTA
- Published On:22 Aug 2019
- Took place at:Crown Perth, Perth
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Tags
Capital Gains Tax (CGT)
2019
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