This presentation covers:
- do you satisfy Div 152 basic conditions?:
- are you small business entity (SBE)?
- do you satisfy maximum net asset value test?
- who are your affiliates?
- which entities are connected with you?
- if dispose of shares/trust interests, do you satisfy CGT concession stakeholder conditions?
- special issues with "earn-outs" and trusts
- Div 152 reliefs & super contribution rules.