Capital Gains Tax (CGT) 2014

Private companies and the small business CGT concessions

Source: QLD

Published Date: 23 Jul 2014

 

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This paper covers:

  • when is a share an active asset?
  • maximum net asset value test
  • discussion of the relevant statutory provisions
  • additional conditions stipulated in subsection 152-10(2)
  • application of the concessions.

Individual Session

Private companies and the small business CGT concessions

Author(s): Brian J Richards CTA

Details

  • Published By: Brian J Richards CTA
  • Published On:23 Jul 2014
  • Took place at:Tattersall's Club, Brisbane

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