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CGT Small Business Concessions - important changes

Publication date: 01 Apr 04 | Source: INTAX

Issue: April 2004

Pages: p. 14

Abstract:
This article discusses the new rules for active assets for the small business concession, with examples.

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Author profiles

Kirk WILSON
Author - Current at 19 November 2004
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Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. - Current at 27 August 2012
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