Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- basic conditions for relief
- the maximum net asset value test
- the small business entity test
- the active asset test
- who are connected entities and affiliates why are they relevant?
- succession planning.
Michelle is a Tax Partner at Deloitte Private with many years of experience in providing practical tax advice to clients. Michelle advises SME clients across a broad range of issues and taxes, including tax structuring, exit and succession planning.
- Current at
22 October 2018