Published on 12 Aug 10
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- who is an 'affiliate' and who is not?
- who is 'connected with' who?
- $6 million maximum net asset value test
- active asset test
- the additional basic conditions for shares in a company or units in a trust in the context of the 15 year exemption
- the retirement concession
- CGT caps.
Current at 19 November 2004
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Alan is a solicitor with Norton & Smailes Lawyers.
Current at March 2009 Current at 16 March 2009
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