This paper covers:
- recent developments
- concept of 'affiliate'
- concept of ‘connected with’
- applying the aggregation rules to tests
- 90% test for shares and interests
- retirement exemption
- small business roll-over.
Capital Gains Tax (CGT)
2011
Demystifying the small business CGT concessions
Source: TAS
Published Date: 13 Oct 2011
Individual Session
Demystifying the small business CGT concessions
Author(s):
Robyn Jacobson CTA
Materials from this
session:
Details
- Published By: Robyn Jacobson CTA
- Published On:13 Oct 2011
- Event Name:2011 Tasmanian State Convention
- Session Name:Demystifying the small business CGT concessions
- Read Time:30+ minutes
- Took place at:Country Club Tasmania, Launceston
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Tags
Capital Gains Tax (CGT)
2011
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