This paper covers:
- definition of active asset – what type of assets will qualify for small business relief
- can assets deriving rental income ever be considered active assets?
- how “active” is active?
- when will entities be connected?
Capital Gains Tax (CGT)
2014
Active asset test, connected entities and affiliates
Source: Victoria
Published Date: 30 Jul 2014
Individual Session
Active asset test, connected entities and affiliates
Author(s):
Evan Beissel
,
Eugene Berkovic
Materials from this
session:
Details
- Published By: Evan Beissel, Eugene Berkovic
- Published On:30 Jul 2014
- Took place at:Williams Rd North, Toorak
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Tags
Capital Gains Tax (CGT)
2014
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