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  Miscellaneous 2004

The new CGT rules for shares in active foreign companies

Source: Victoria

Published Date: 3 Jun 2004

 
This presentation covers:
- background and policy
- the general principles to qualify for the concession
- active business assets - what is excluded?
- valuation methods - market value vs book value - which should you choose?
- impact of accounting
- practical issues relating to active business asset percentage
- multi tier corporate structures
- consolidated foreign accounts
- what this means for business.

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Author(s)

Individual Session

The new CGT rules for shares in active foreign companies

Author(s): Cameron Rider FTI
Materials from this session:

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Details

  • Published By: Cameron Rider FTI
  • Published On:3 Jun 2004
  • Took place at:Le Meridien at Rialto, Melbourne

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