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 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, employment taxes, and estate and
- Current at
30 December 2014