Tax tips: Maximum net asset value test
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Publication date: 01 Aug 11
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Several recently released interpretative decisions illustrate the problems that can arise out of the personal use asset exclusions that apply when determining the net value of the CGT assets of an individual.
Author profile:John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia.
Current at 01 August 2013
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