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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?
Michelle Hartman FTIA is a Director in the tax consulting division of Deloitte Growth Solutions. She has many years experience in providing practical tax advice to clients. She regularly advises SME clients across a wide range of industries on restructuring businesses, asset acquisitions and sale transactions. Michelle has extensive knowledge of the CGT small business concessions. Current at 20 November 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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