This paper covers:
- the small business entity test
- the maximum net asset value test
- the active asset test
- additional basic conditions
- comments on the concessions.
Capital Gains Tax (CGT)
2011
Small business CGT concessions: Traps in practice
Source: New South Wales
Published Date: 19 May 2011
Individual Session
Small business CGT concessions: Traps in practice
Author(s):
Steven Rosenstrauss
Materials from this
session:
Details
- Published By: Steven Rosenstrauss
- Published On:19 May 2011
- Took place at:Hilton Sydney, Sydney
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Capital Gains Tax (CGT)
2011
Share this page