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Small business CGT concessions: Some traps, twists and tips paper

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.

Author profiles:

Chris SMAILES

Click here to expand/collapse more articles by Chris SMAILES.
 
Alan KRAWITZ
Alan is a solicitor with Norton & Smailes Lawyers.
Current at March 2009
Click here to expand/collapse more articles by Alan KRAWITZ.

This was presented at WA Convention 2010 .

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